{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001024296,0.0001171611,0.000109448,0.00004267196,0.001201141,0.0001675426,0.0001790599,0.00002654685,0.000006428066],"category_scores_gemma":[0.0009067194,0.00008470985,0.00003299001,0.0001853816,0.00005307372,0.0006216751,0.00005273005,0.0006367428,0.000007110882],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003114851,"about_ca_system_score_gemma":0.00223216,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.05102097,"about_ca_topic_score_gemma":0.8010357,"domain_scores_codex":[0.9983932,0.0000132517,0.000240699,0.0001506064,0.0002410426,0.0009611587],"domain_scores_gemma":[0.9985058,0.0001788521,0.001000773,0.0001198989,0.0001777542,0.0000169429],"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":[0.0004965368,0.00008123563,0.09816351,0.0001078224,0.0002320999,0.00005522511,0.00005233339,0.000219569,0.0003385411,0.8203652,0.01827465,0.06161332],"study_design_scores_gemma":[0.0007340932,0.00002588877,0.01080953,0.00001581037,0.0000247358,0.0003504714,0.0004630919,0.001176073,0.000009586338,0.02659442,0.959613,0.0001833215],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9800217,0.004585937,0.001487787,0.01137801,0.0005268968,0.0003162234,0.000003391126,0.00003049725,0.001649561],"genre_scores_gemma":[0.9877707,0.003456257,0.00005215177,0.0006627458,0.001147329,0.00001283686,0.000004551392,0.00001809677,0.006875342],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9413383,"threshold_uncertainty_score":0.9552984,"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."}}