{"id":"W2262676951","doi":"","title":"출국세 도입에 대한 헌법적 검토와 입법 형태에 관한 연구","year":2014,"lang":"ko","type":"article","venue":"조세학술논집","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Jurisdiction; Business; Residence; Income tax; Indirect tax; Double taxation; Economics; Tax reform; Public economics; Law; Finance; Political science; Demographic economics","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":[0.001677547,0.0002325063,0.0002393302,0.0007077823,0.00273891,0.004262454,0.0005926625,0.001476015,0.05378552],"category_scores_gemma":[0.003953544,0.0002717304,0.0003230445,0.0007246521,0.001804812,0.002855896,0.001702865,0.001963516,0.02507843],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001949562,"about_ca_system_score_gemma":0.005806205,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01458779,"about_ca_topic_score_gemma":0.01674672,"domain_scores_codex":[0.9977319,0.0002734475,0.0002030084,0.0003827869,0.0009014172,0.0005073752],"domain_scores_gemma":[0.9964188,0.0002676603,0.0003591473,0.0004985763,0.002072118,0.0003836358],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00009720641,0.0001099161,0.008664334,0.0003057597,0.00002504408,0.0006087592,0.002760398,0.0004053962,0.004011272,0.6222837,0.2022809,0.1584472],"study_design_scores_gemma":[0.00001441794,0.00004267293,0.006350318,0.0001776789,0.00001494363,0.0004945085,0.001071009,0.000350537,0.002523533,0.02247361,0.9664422,0.00004464146],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.02759559,0.001334458,0.01160422,0.0114601,0.0009387984,0.0003588018,0.001015713,0.0003448089,0.9453476],"genre_scores_gemma":[0.2846568,0.002222132,0.0094194,0.005324599,0.0003447286,0.000194181,0.001370737,0.0001598008,0.6963076],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.05378552,"threshold_uncertainty_score":0.1799305,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01454484011067907,"score_gpt":0.2063849437880017,"score_spread":0.1918401036773226,"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."}}