{"id":"W2219916713","doi":"","title":"Delimiting the Concept of Income: The Taxation of In-Kind Benefits","year":2004,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Dalhousie University","funders":"","keywords":"Taxable income; Public economics; Equity (law); Valuation (finance); Employee benefits; International taxation; Value (mathematics); Economics; Clothing; Subsidy; Business; TRIPS architecture; Law and economics; Tax reform; Finance; Accounting; Law; Political science; Market economy","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":[0.002682469,0.0003772685,0.0003439598,0.001662732,0.004379171,0.005804692,0.001456001,0.001943254,0.002154974],"category_scores_gemma":[0.00585461,0.0002463498,0.0003427248,0.001728632,0.01907549,0.005622507,0.002705107,0.003900447,0.0001958731],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01775757,"about_ca_system_score_gemma":0.01683797,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1149148,"about_ca_topic_score_gemma":0.173115,"domain_scores_codex":[0.9971828,0.0008569604,0.00007788926,0.0001743696,0.001186978,0.0005210682],"domain_scores_gemma":[0.9986141,0.000492378,0.0001466391,0.0001657108,0.0004278932,0.0001533578],"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":[0.000001831112,0.000002701917,0.0001673284,0.000005998103,7.254102e-7,0.000009504965,0.0004950616,0.0001627678,0.00002348516,0.9959528,0.0007055704,0.002472238],"study_design_scores_gemma":[0.000006536337,0.00001384062,0.001997159,0.0002281166,0.000009959541,0.00004028267,0.001299313,0.001157371,0.0003143483,0.9137844,0.0811299,0.00001883761],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.07042269,0.01116769,0.1030005,0.04502256,0.0006613567,0.0001595815,0.0002525364,0.0001049639,0.7692083],"genre_scores_gemma":[0.9445795,0.004528012,0.01691739,0.003398631,0.0002500325,0.0001063237,0.00007420384,0.00004213773,0.0301038],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8850852,"threshold_uncertainty_score":0.2284919,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01697998838831829,"score_gpt":0.265580008589487,"score_spread":0.2486000202011687,"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."}}