{"id":"W2266742961","doi":"","title":"Optimal Payment Strategy for Corporate Income Tax Instalments","year":2000,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo; University of Saskatchewan","funders":"","keywords":"Taxpayer; Payment; Government (linguistics); Business; Revenue; Income tax; Actuarial science; Liability; Corporation; Economics; Finance; Public economics; Macroeconomics","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":[0.002969071,0.00119353,0.001479675,0.001503417,0.001536231,0.003979146,0.002252629,0.002522846,0.007774016],"category_scores_gemma":[0.009455319,0.001240103,0.0007523811,0.001217511,0.001419329,0.002979593,0.001334741,0.003064649,0.001046926],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01514254,"about_ca_system_score_gemma":0.01450877,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1102683,"about_ca_topic_score_gemma":0.07115999,"domain_scores_codex":[0.9972799,0.0007340485,0.0001057299,0.0003093059,0.0006767756,0.0008942648],"domain_scores_gemma":[0.9977798,0.0008467166,0.0002881955,0.00009210807,0.0006404345,0.0003528154],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0003105777,0.0001762509,0.001669527,0.0001527863,0.00005598627,0.0002574669,0.000335468,0.6190059,0.001870632,0.3237911,0.009305151,0.04306924],"study_design_scores_gemma":[0.0001105977,0.000110146,0.001706196,0.00007354849,0.00004699142,0.0001137619,0.0003356067,0.8770067,0.001548627,0.1095833,0.009286767,0.00007785029],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.2618431,0.002852747,0.583905,0.008721814,0.0004028444,0.001603627,0.00157525,0.0008224517,0.1382731],"genre_scores_gemma":[0.9234871,0.001409964,0.04669986,0.0003433137,0.0001007117,0.0002753405,0.0003536564,0.0001234579,0.02720649],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1102683,"threshold_uncertainty_score":0.2192529,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03374378658317943,"score_gpt":0.2306493738731789,"score_spread":0.1969055872899995,"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."}}