{"id":"W2273155610","doi":"","title":"The David R. Tillinghast Lecture: Trade Agreements and Income Taxation: Interactions, Conflicts, and Resolutions","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Subsidy; Scrutiny; Corporation; International trade; Normative; International economics; Income tax; Economics; Law and economics; Business; Political science; Law","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":[0.002648126,0.0006662313,0.0006473548,0.001463636,0.003317792,0.006972467,0.001144091,0.005927039,0.01445318],"category_scores_gemma":[0.006769421,0.0004544565,0.0005718929,0.001584891,0.00561159,0.01299667,0.002781699,0.01341065,0.005681662],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004245373,"about_ca_system_score_gemma":0.003089373,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00462387,"about_ca_topic_score_gemma":0.00789539,"domain_scores_codex":[0.9979194,0.0007362753,0.00009237661,0.0003358799,0.0006919488,0.0002240642],"domain_scores_gemma":[0.9969925,0.001922876,0.0001866576,0.0001097898,0.0003937803,0.0003944371],"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":[0.00001612299,0.0000265344,0.0001386413,0.00006260358,0.000006547544,0.00005275617,0.000426129,0.0002226396,0.00006994118,0.1835004,0.7840149,0.03146274],"study_design_scores_gemma":[0.000004465507,0.000008340151,0.0001327919,0.0002674203,0.000002524747,0.00004170847,0.0002810503,0.000153279,0.00007166273,0.0576152,0.9414097,0.00001196065],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"other","genre_scores_codex":[0.0007232058,0.1557322,0.003281329,0.683034,0.0618053,0.00001406944,0.00008399913,0.00004197232,0.09528389],"genre_scores_gemma":[0.04919055,0.2727493,0.005353659,0.1283836,0.1396937,0.00008348109,0.0001764454,0.0002334826,0.4041359],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.01445318,"threshold_uncertainty_score":0.04835069,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00951176050925914,"score_gpt":0.2323774705115937,"score_spread":0.2228657100023345,"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."}}