{"id":"W1794993528","doi":"","title":"Consumption Taxation of Electronic Commerce: Problems, Policy Implications, and Proposals for Reform","year":2003,"lang":"en","type":"article","venue":"","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Consumption (sociology); Economics; Public economics; Law and economics; Business; Sociology","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00407912,0.0003747151,0.0008078834,0.001473279,0.002927365,0.009845309,0.001768229,0.004920831,0.007064702],"category_scores_gemma":[0.01391795,0.0003540205,0.0006358442,0.003126065,0.008685588,0.008646904,0.002506788,0.005500878,0.0005626314],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006966154,"about_ca_system_score_gemma":0.006339604,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01382925,"about_ca_topic_score_gemma":0.0160402,"domain_scores_codex":[0.9979934,0.0009892809,0.0000792702,0.0001734996,0.0004260208,0.0003386503],"domain_scores_gemma":[0.9930992,0.003813551,0.0005327567,0.0007868881,0.001455572,0.000312153],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002126556,0.00004415601,0.0005071539,0.00003052699,0.000004321118,0.00001587171,0.0001769101,0.0008264781,0.00003131244,0.9878324,0.002596584,0.007913016],"study_design_scores_gemma":[0.00002569629,0.000016342,0.001063363,0.0002365472,0.00001343179,0.00004302761,0.001116558,0.002892378,0.0001993426,0.9589711,0.03540711,0.00001511146],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1544586,0.02987631,0.04947602,0.3742741,0.001731533,0.0001598715,0.0002917421,0.00009772612,0.3896341],"genre_scores_gemma":[0.9256113,0.01095701,0.007309164,0.008179786,0.001759185,0.0001264848,0.0001388697,0.00003613911,0.04588212],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01382925,"threshold_uncertainty_score":0.05054325,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03052030184153292,"score_gpt":0.2662958580281144,"score_spread":0.2357755561865815,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}