{"id":"W2260396631","doi":"","title":"STOCK PRICE REACTIONS TO THE CANADIAN LIFETIME CAPITAL GAINS EXEMPTION","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Shareholder; Capital gains tax; Monetary economics; Stock (firearms); Dividend; Restricted stock; Economics; Capital gain; Business; Financial economics; Stock market; Finance; Double taxation; Ad valorem tax; Corporate governance","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":[0.0005838305,0.0001618326,0.0001993372,0.0006789558,0.0007625525,0.001184433,0.0003932943,0.000454075,0.002493809],"category_scores_gemma":[0.007496504,0.00009276893,0.0001392921,0.0008191534,0.0004891269,0.0002842633,0.0003457512,0.0006863013,0.0002624079],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01155265,"about_ca_system_score_gemma":0.005199888,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8873358,"about_ca_topic_score_gemma":0.888239,"domain_scores_codex":[0.9989951,0.00003896653,0.00002156703,0.0000629346,0.0007308605,0.0001505181],"domain_scores_gemma":[0.9955265,0.0006024115,0.00150909,0.0001687228,0.001806032,0.000387239],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001785293,0.0002360901,0.8954565,0.00006510192,0.00009490448,0.0009170915,0.004329178,0.002646911,0.01272118,0.006106045,0.01052953,0.06511219],"study_design_scores_gemma":[0.000007440723,0.0000399791,0.9941074,0.00000418182,0.000008532759,0.0000351403,0.0005604519,0.0005584512,0.0005395605,0.0001220222,0.004001908,0.00001501368],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9876105,0.0001747176,0.00008844999,0.0005991779,0.00002230049,0.00001788415,0.0003856939,0.00001359677,0.01108785],"genre_scores_gemma":[0.9973354,0.0001076976,0.00004807039,0.00006364011,0.00001537351,0.000002598621,0.0002699302,0.000002724388,0.002154582],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1126642,"threshold_uncertainty_score":0.2266554,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01375812625845898,"score_gpt":0.2291176444950265,"score_spread":0.2153595182365675,"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."}}