{"id":"W2131543209","doi":"10.5539/ijef.v6n9p199","title":"Assessing Personal Income Tax Amendment Act 2011: Effects on Revenue Generation in Nigeria","year":2014,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue; Public economics; Government (linguistics); Business; Tax revenue; Work (physics); Income tax; Scope (computer science); State income tax; Economics; Tax reform; Accounting; Engineering","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.003752712,0.0002126739,0.0002097473,0.0009613035,0.0008719367,0.001799025,0.0003637249,0.0005109946,0.001538037],"category_scores_gemma":[0.01590351,0.0001814567,0.0003123876,0.001514574,0.000625081,0.0007420523,0.0008353211,0.001397869,0.000261263],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003219813,"about_ca_system_score_gemma":0.00369015,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.032168,"about_ca_topic_score_gemma":0.03937514,"domain_scores_codex":[0.9967769,0.001346014,0.000295162,0.0001404933,0.0009201352,0.0005213316],"domain_scores_gemma":[0.9808342,0.00731308,0.008235064,0.0004269324,0.002306676,0.0008839481],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002726474,0.0005790906,0.9686515,0.00009322902,0.00003558918,0.0004418604,0.002032957,0.001480847,0.0003629007,0.001359238,0.001374921,0.02331516],"study_design_scores_gemma":[0.000005777517,0.00026356,0.9877922,0.0001075907,0.00002579824,0.0001134173,0.006831562,0.001216657,0.0006127189,0.000176225,0.002839069,0.00001530345],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9947135,0.0001659194,0.0000820772,0.0004357728,0.00001997544,0.00003972947,0.0001398536,0.000004535472,0.004398692],"genre_scores_gemma":[0.9986701,0.0002152232,0.0001092807,0.00005905434,0.000005812845,0.00002086012,0.0001337711,0.000001393003,0.0007844502],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.032168,"threshold_uncertainty_score":0.06396151,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03388138635773606,"score_gpt":0.2591993916862858,"score_spread":0.2253180053285497,"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."}}