{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0006061607,0.0003926474,0.0004136465,0.0002424077,0.000402586,0.0008201298,0.0005117427,0.0001741962,0.004602753],"category_scores_gemma":[0.0003173186,0.000392655,0.0001774034,0.0007275572,0.0001057817,0.001072037,0.000288766,0.0003150436,0.01510419],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004259937,"about_ca_system_score_gemma":0.00004837237,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004343319,"about_ca_topic_score_gemma":0.000359567,"domain_scores_codex":[0.997842,0.00004276893,0.0005113179,0.0005824844,0.0004448694,0.000576598],"domain_scores_gemma":[0.9982145,0.00007384546,0.0007226237,0.0006490421,0.000288682,0.00005128505],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001886298,0.0006948673,0.2780861,0.001778093,0.0001614305,0.0000707515,0.0004052361,0.0002907549,0.002950317,0.1462134,0.3818712,0.1872892],"study_design_scores_gemma":[0.001116999,0.00002222485,0.0848226,0.0002234127,0.00009369969,0.000002186983,0.000237774,0.01259215,0.0001552995,0.004438717,0.8956323,0.0006626155],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.744128,0.0006482265,0.005053121,0.01626202,0.005681844,0.0007734038,0.00001916705,0.0006885316,0.2267457],"genre_scores_gemma":[0.9571061,0.00004382437,0.0001986857,0.006975148,0.004396151,0.00001617515,0.00006701484,0.00006490644,0.03113202],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5137611,"threshold_uncertainty_score":0.9998525,"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."}}