{"id":"W2071765154","doi":"10.7202/1022311ar","title":"Taxing by Default","year":2014,"lang":"en","type":"article","venue":"McGill Law Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Presumption; Taxpayer; Database transaction; Law and economics; Business; Government (linguistics); Income tax; Property (philosophy); Economics; Actuarial science; Public economics; Accounting; Law; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.0003086398,0.00008952348,0.0001021625,0.00005737766,0.001329367,0.0003545402,0.0001493773,0.00003589507,0.0007371801],"category_scores_gemma":[0.00008567322,0.00007390683,0.00005652679,0.0001026507,0.00002338448,0.000878066,0.00003878732,0.0001732544,0.0007615044],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001410297,"about_ca_system_score_gemma":5.928061e-7,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0014126,"about_ca_topic_score_gemma":0.0007672001,"domain_scores_codex":[0.9993348,0.00001048243,0.0001766971,0.00009639738,0.000194045,0.0001875684],"domain_scores_gemma":[0.999586,0.00001511569,0.0002025228,0.00008210844,0.00009568487,0.00001857235],"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":[0.00001263803,0.0000474593,0.001132071,0.00002193544,0.00001779347,0.000008129152,0.00001160109,0.00004970934,0.0007112931,0.9307499,0.04409439,0.0231431],"study_design_scores_gemma":[0.0002851154,0.000004788664,0.0002662007,0.00001727907,0.00001109896,0.00001075719,0.00003386386,0.0006532507,0.0002024045,0.001545391,0.9968594,0.0001104882],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.01121207,0.00006228823,0.001009485,0.001283675,0.0006277621,0.0000407262,0.000001640375,0.00009574954,0.9856666],"genre_scores_gemma":[0.993651,0.000003045859,0.000198673,0.004110164,0.001412328,0.000001135092,0.000004563262,0.00001559533,0.0006035178],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9850631,"threshold_uncertainty_score":0.9999708,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01070813536237963,"score_gpt":0.2100980353476933,"score_spread":0.1993898999853136,"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."}}