{"id":"W2180936941","doi":"","title":"Private Companies, Professionals, and Income Splitting -- Recent Canadian Experience","year":2015,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa; University of Waterloo","funders":"","keywords":"Income tax; Revenue; Gross income; Comprehensive income; Distribution (mathematics); Demographic economics; Adjusted gross income; Economics; Public economics; Business; Labour economics; State income tax; Accounting; Tax reform","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002964406,0.0002360928,0.0004295869,0.002437331,0.01523584,0.004654728,0.001419333,0.001224608,0.008506475],"category_scores_gemma":[0.007812214,0.0004396304,0.0003303867,0.008610372,0.005679029,0.002408581,0.00303542,0.001952069,0.0002861095],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08243998,"about_ca_system_score_gemma":0.1321458,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9931517,"about_ca_topic_score_gemma":0.9960015,"domain_scores_codex":[0.9967725,0.0003948493,0.0001056765,0.0002706599,0.001228148,0.001228141],"domain_scores_gemma":[0.9861425,0.002087525,0.001350305,0.0003831219,0.003705288,0.006331388],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003240675,0.0005008387,0.2693102,0.0007286605,0.00005561501,0.00188211,0.346974,0.0002547454,0.0009473609,0.0554761,0.06752403,0.2560222],"study_design_scores_gemma":[0.00002883941,0.0000817064,0.2711641,0.000587437,0.00003586734,0.0006326122,0.4042004,0.0002447797,0.0002614662,0.001132598,0.3215419,0.00008831039],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8493928,0.0195809,0.0002673657,0.05040311,0.0003740847,0.00007976476,0.001104725,0.00004498498,0.07875225],"genre_scores_gemma":[0.957093,0.02197163,0.0004004692,0.003934511,0.00007637977,0.00001856361,0.0003295098,0.00002442467,0.01615156],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.91756,"threshold_uncertainty_score":0.5981467,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02423694836359922,"score_gpt":0.3093621379862888,"score_spread":0.2851251896226896,"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."}}