{"id":"W2054636219","doi":"10.1016/s0020-7063(03)00045-1","title":"Discussion of “International income-shifting regulations: Empirical evidence from Australia and Canada”","year":2003,"lang":"en","type":"article","venue":"The International Journal of Accounting","topic":"Social Policy and Reform Studies","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Empirical evidence; Political science; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007579099,0.0003714391,0.0009293593,0.002549814,0.01080041,0.01021736,0.004451734,0.008784858,0.007893336],"category_scores_gemma":[0.02896776,0.0003790079,0.001472952,0.006363288,0.01244165,0.004013346,0.003229625,0.005831767,0.0002993408],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02837164,"about_ca_system_score_gemma":0.08384726,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9289424,"about_ca_topic_score_gemma":0.9623834,"domain_scores_codex":[0.9911759,0.001367441,0.0003355087,0.0007157219,0.003666281,0.002739095],"domain_scores_gemma":[0.9771303,0.0114276,0.003648157,0.0006802774,0.005514563,0.001599089],"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":[0.000146934,0.0002259582,0.08380952,0.0004655568,0.00033724,0.001580735,0.03299028,0.002254464,0.0005203731,0.7391738,0.1080659,0.03042925],"study_design_scores_gemma":[0.0001304014,0.0001552055,0.2984539,0.002772095,0.001010732,0.0004191148,0.1231282,0.002531098,0.002736442,0.0934836,0.4748408,0.0003382963],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.3807001,0.009355288,0.00360448,0.4252441,0.0009582643,0.0002324247,0.001497724,0.00007855147,0.178329],"genre_scores_gemma":[0.8967251,0.004445008,0.001829581,0.07771947,0.0003949043,0.00009740033,0.0003822837,0.00003709104,0.01836927],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.07105762,"threshold_uncertainty_score":0.2058516,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09214188553349809,"score_gpt":0.3985825632808563,"score_spread":0.3064406777473583,"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."}}