{"id":"W2035150814","doi":"10.1016/j.worlddev.2011.04.008","title":"Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries","year":2011,"lang":"en","type":"article","venue":"World Development","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Economics; Tax reform; International taxation; State income tax; Labour economics; Gross income; Double taxation; Indirect tax; Dual (grammatical number); Value-added tax; Income tax; Public 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":[],"consensus_categories":[],"category_scores_codex":[0.0004524921,0.0002047728,0.0001948915,0.0003818864,0.0004101256,0.000215065,0.0001760943,0.00003230066,0.000204218],"category_scores_gemma":[0.00007223724,0.0001861978,0.00003524757,0.0006976969,0.0000219182,0.0006233909,0.0001726505,0.00006083929,0.0005379179],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000301742,"about_ca_system_score_gemma":0.0001854435,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001145355,"about_ca_topic_score_gemma":0.001419797,"domain_scores_codex":[0.9986204,0.000004012071,0.0004497312,0.0003248586,0.0002654941,0.0003355013],"domain_scores_gemma":[0.9989276,0.00001567663,0.0005425738,0.0001648472,0.0003256777,0.00002365212],"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":[0.0007100133,0.0002992783,0.0790064,0.001940052,0.0001758636,0.00004958654,0.007498785,0.00001976305,0.000450012,0.8180587,0.02917573,0.06261588],"study_design_scores_gemma":[0.0005233929,0.000006776344,0.1395226,0.0002602628,0.0000102304,0.000001383762,0.0002722281,0.00008363901,0.001817331,0.00188667,0.8551489,0.0004665772],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8408171,0.00007279516,0.06659669,0.006666564,0.001947496,0.002840839,0.000009335993,0.0007009603,0.08034821],"genre_scores_gemma":[0.8740863,0.000002739084,0.1092536,0.007094187,0.0006142644,0.0004319783,0.00005560681,0.00004631446,0.008415044],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8259732,"threshold_uncertainty_score":0.7592924,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04673093210122933,"score_gpt":0.2375241568441004,"score_spread":0.190793224742871,"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."}}