{"id":"W1964292483","doi":"10.1016/j.asieco.2005.10.001","title":"Income tax reform for a globalized world: The case for a dual income tax","year":2005,"lang":"en","type":"article","venue":"Journal of Asian Economics","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":28,"is_retracted":false,"has_abstract":false,"ca_institutions":"Queen's University","funders":"","keywords":"Economics; State income tax; International taxation; Gross income; Tax deduction; Labour economics; Double taxation; Tax reform; Tax revenue; Indirect tax; Income tax; Public economics; Monetary economics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001783859,0.0002900372,0.0009126781,0.0004940014,0.0002908068,0.0002157628,0.0005400502,0.0001640727,0.00007956621],"category_scores_gemma":[0.0001897109,0.000261014,0.0006987033,0.0001554716,0.0001167455,0.0008298391,0.00008980863,0.0002923293,0.00009460549],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001158591,"about_ca_system_score_gemma":0.0001006992,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009232378,"about_ca_topic_score_gemma":0.001345875,"domain_scores_codex":[0.9969705,0.00001670259,0.002090991,0.0003282165,0.00001958922,0.000574044],"domain_scores_gemma":[0.9969811,0.0001985213,0.00208102,0.0004278353,0.00006782233,0.0002436826],"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":[0.0009504305,0.0002201439,0.004899353,0.0001303789,0.0007187516,0.00004671546,0.0009989124,0.0006307192,0.000002812032,0.9635083,0.01459189,0.01330157],"study_design_scores_gemma":[0.00584884,0.0004875129,0.003313231,0.00003622788,0.00006345646,0.002160831,0.0005564221,0.009880353,0.00006267062,0.432338,0.544664,0.0005884396],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8623586,0.001088121,0.004189082,0.0443141,0.003297456,0.001549658,0.003533762,0.0000356531,0.07963362],"genre_scores_gemma":[0.9856344,0.00005828892,0.008499105,0.001318384,0.002698821,0.00005761875,0.000008651285,0.00006488815,0.001659852],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5311703,"threshold_uncertainty_score":0.9999842,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02716132963311826,"score_gpt":0.2510096200435686,"score_spread":0.2238482904104503,"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."}}