{"id":"W2204962482","doi":"10.2139/ssrn.2565024","title":"Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules.","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Tax avoidance; Law; Law and economics; Economics; Political science; Double taxation","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":[0.01113574,0.000358973,0.001021613,0.001888589,0.00606661,0.01023063,0.001643232,0.005745437,0.01312314],"category_scores_gemma":[0.0760074,0.0004711854,0.0004604241,0.001755014,0.01428191,0.008703778,0.005398979,0.0062742,0.001024969],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003124229,"about_ca_system_score_gemma":0.004369794,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008448107,"about_ca_topic_score_gemma":0.01146871,"domain_scores_codex":[0.9939971,0.003118536,0.0002102334,0.0007302312,0.0008682488,0.001075725],"domain_scores_gemma":[0.9434212,0.03494868,0.01053739,0.005568122,0.003337502,0.002187171],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0002188197,0.00007647451,0.008870697,0.00006500485,0.00005773413,0.0003090892,0.002650133,0.001897676,0.0001247712,0.9299989,0.02259193,0.0331387],"study_design_scores_gemma":[0.00004958675,0.00001334176,0.003511048,0.00007707484,0.00003282257,0.00008692733,0.001535957,0.001891936,0.000159887,0.9810681,0.01155361,0.00001974186],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3528235,0.007138774,0.02896797,0.2056777,0.0008102505,0.0001433467,0.0005490822,0.0002376534,0.4036517],"genre_scores_gemma":[0.989567,0.0007071842,0.001802352,0.002820456,0.0001487048,0.0000387093,0.00003550156,0.00003069148,0.004849371],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9915519,"threshold_uncertainty_score":0.05889213,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01386516426328093,"score_gpt":0.2149455014509168,"score_spread":0.2010803371876358,"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."}}