{"id":"W2270325738","doi":"","title":"The Nordic Dual Income Tax Principles, Practices, and Relevance for Canada","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"State income tax; Gross income; Income tax; International taxation; Economics; Double taxation; Tax reform; Public economics; Dividend tax; Labour economics; Indirect tax; Dual purpose; Value-added tax; Business; Engineering","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":[0.002332117,0.0003140718,0.000343027,0.002296168,0.01006654,0.01112165,0.001761664,0.002467483,0.00314565],"category_scores_gemma":[0.006424726,0.000279441,0.0003526561,0.00411844,0.005171206,0.00215538,0.002035368,0.003895685,0.000382735],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1087451,"about_ca_system_score_gemma":0.2552851,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.989651,"about_ca_topic_score_gemma":0.9898734,"domain_scores_codex":[0.9965171,0.0002815053,0.0001353254,0.0002170656,0.001988733,0.0008603233],"domain_scores_gemma":[0.996145,0.000332864,0.0001786324,0.0001390644,0.002536111,0.0006682907],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00004031384,0.00004081076,0.003534419,0.000205851,0.000007347046,0.0004892186,0.003625712,0.001093305,0.0003831323,0.7536647,0.1299916,0.1069236],"study_design_scores_gemma":[0.00001274703,0.00001164334,0.005648555,0.0008318741,0.00001807656,0.0003099282,0.006181618,0.00103681,0.0003997362,0.04471504,0.9407735,0.00006048158],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.0371941,0.1042852,0.0104504,0.2831535,0.004616478,0.0001720625,0.001250414,0.0002582491,0.5586196],"genre_scores_gemma":[0.6361056,0.09702797,0.03607816,0.0226474,0.0006723824,0.0001280196,0.0007865952,0.000227825,0.206326],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1087451,"threshold_uncertainty_score":0.7890047,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01983225293563261,"score_gpt":0.2224316027457232,"score_spread":0.2025993498100906,"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."}}