{"id":"W2268043887","doi":"","title":"Proper - and Improper - Deductions for Conservation Easement Donations, Including Developer Donations","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Economic and Environmental Valuation","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"St. Stephen's University","funders":"","keywords":"Easement; Enforcement; Donation; Business; Tax deduction; Finance; Real estate; Economics; Law and economics; Public economics; Law; Tax reform; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.006112416,0.0003955275,0.0004551775,0.001883023,0.002714389,0.003940701,0.001050769,0.001269442,0.01890496],"category_scores_gemma":[0.04035711,0.0004611203,0.0004703379,0.001894519,0.00144221,0.004093674,0.00195357,0.002713468,0.003536955],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001660026,"about_ca_system_score_gemma":0.003207315,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003799628,"about_ca_topic_score_gemma":0.007943881,"domain_scores_codex":[0.9885464,0.002585067,0.001185874,0.0009344607,0.005885661,0.0008625193],"domain_scores_gemma":[0.9780739,0.007664249,0.003590514,0.003970568,0.006060856,0.0006398769],"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":[0.0006087021,0.0004715241,0.09638301,0.000363715,0.00008529226,0.001306572,0.002805259,0.004316974,0.001717328,0.4592441,0.2264044,0.2062932],"study_design_scores_gemma":[0.0001061707,0.0004338366,0.121776,0.0004224886,0.0001447752,0.001856302,0.003699879,0.01751523,0.009073578,0.1430623,0.7015859,0.0003235304],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.2797813,0.003145132,0.04338942,0.01851646,0.005070972,0.0006442617,0.004378883,0.0009042473,0.6441694],"genre_scores_gemma":[0.8813342,0.00121358,0.009849114,0.002700463,0.0009718697,0.0002203406,0.001685113,0.0002127458,0.1018126],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.01890496,"threshold_uncertainty_score":0.06324339,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09415438003785925,"score_gpt":0.2374195809663547,"score_spread":0.1432652009284955,"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."}}