{"id":"W2115906852","doi":"10.1016/j.jhealeco.2013.08.005","title":"Excise tax avoidance: The case of state cigarette taxes","year":2013,"lang":"en","type":"article","venue":"Journal of Health Economics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":114,"is_retracted":false,"has_abstract":false,"ca_institutions":"McMaster University","funders":"National Cancer Institute; National Institutes of Health; Purdue University","keywords":"Excise; Economics; Public economics; Indirect tax; Ad valorem tax; Tax avoidance; Microeconomics; Tax reform; Optimal tax; Tax basis; Tax credit; Value-added tax; Welfare; State income tax; Macroeconomics; Market economy; Gross income","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":[0.001082137,0.0001140585,0.0005691607,0.0001440085,0.0001823922,0.00005170442,0.0002324494,0.00003339772,0.0002529576],"category_scores_gemma":[0.00009170593,0.0000953969,0.0001511008,0.00008959229,0.00009184433,0.0003226922,0.00004316687,0.0002177968,0.0001010817],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001359329,"about_ca_system_score_gemma":0.00009770445,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007470716,"about_ca_topic_score_gemma":0.0002009692,"domain_scores_codex":[0.9979511,0.00003219765,0.001627309,0.0001319478,0.0000180614,0.0002393919],"domain_scores_gemma":[0.9959397,0.00009815819,0.0035233,0.0002358746,0.0001103038,0.00009270222],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002066745,0.0007548195,0.1791153,0.0008721919,0.001377609,0.0001308511,0.01917008,0.01009132,0.00001590938,0.2494442,0.3160134,0.2228077],"study_design_scores_gemma":[0.003406947,0.001005089,0.2406484,0.0001762801,0.00002211618,0.001569346,0.006640512,0.004339105,0.0001287417,0.3405261,0.4007514,0.0007858843],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9732645,0.008285265,0.001127032,0.01461115,0.0008299112,0.0002230666,0.0001355945,0.000004822336,0.001518633],"genre_scores_gemma":[0.9920703,0.00497464,0.0005345146,0.001694506,0.0001418696,0.000009766028,5.843726e-7,0.00001459676,0.0005592474],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2220218,"threshold_uncertainty_score":0.3890173,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04615560259945643,"score_gpt":0.2592706962024403,"score_spread":0.2131150936029839,"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."}}