{"id":"W2008955501","doi":"10.2202/1553-3832.1101","title":"Reform U.S. Capital Gains Taxation à la Canada","year":2005,"lang":"en","type":"article","venue":"The Economists Voice","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Capital gains tax; Economics; Fixed capital; Capital (architecture); Cost of capital; Taxable income; Monetary economics; Capital formation; Tax reform; Public economics; Financial capital; International taxation; Microeconomics; Profit (economics); Accounting","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.002021994,0.000472358,0.0003571842,0.00189142,0.005970078,0.005578822,0.001366089,0.002915177,0.007077742],"category_scores_gemma":[0.007041599,0.0004163619,0.0007118909,0.002245075,0.001886294,0.001150581,0.001710031,0.003226988,0.0006918263],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1688078,"about_ca_system_score_gemma":0.3058575,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9960561,"about_ca_topic_score_gemma":0.9968433,"domain_scores_codex":[0.9953701,0.0002079723,0.0001070034,0.0003848611,0.002369485,0.001560546],"domain_scores_gemma":[0.9962834,0.0001627788,0.0001196253,0.0001426029,0.002718834,0.0005729234],"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":[0.00010328,0.00008434712,0.006041797,0.0001383412,0.00005952619,0.0002001612,0.001255902,0.005306921,0.001185838,0.666564,0.2593651,0.05969485],"study_design_scores_gemma":[0.0001326917,0.00004896071,0.01571091,0.0001687614,0.00009205566,0.00006886476,0.000589211,0.004444102,0.001361362,0.01304008,0.9642496,0.00009339304],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.0838443,0.009910188,0.006483094,0.2222354,0.003772437,0.0006705591,0.003891771,0.0007123627,0.6684799],"genre_scores_gemma":[0.4530483,0.006954778,0.01176227,0.05149567,0.0005648714,0.0002068366,0.001177167,0.0001531898,0.4746369],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1688078,"threshold_uncertainty_score":0.9640651,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01333339859599484,"score_gpt":0.254860999423116,"score_spread":0.2415276008271211,"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."}}