{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005404181,0.0001194474,0.0000947795,0.0001150197,0.001033328,0.0005604621,0.0001196438,0.00003522878,0.00002038912],"category_scores_gemma":[0.0001026622,0.00008585649,0.00003487446,0.0001893848,0.00007836981,0.0007270498,0.00004273458,0.0007513264,0.00002088513],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001689949,"about_ca_system_score_gemma":0.000120056,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004876833,"about_ca_topic_score_gemma":0.004334989,"domain_scores_codex":[0.9988069,0.0000145435,0.0002208535,0.0001370023,0.0001735664,0.0006471531],"domain_scores_gemma":[0.9994476,0.00002922219,0.0003582389,0.0000919525,0.00005388876,0.00001905962],"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":[0.0000653626,0.00005633386,0.004843221,0.00001612486,0.0001418072,0.000002957012,0.0004464614,0.0001274359,0.0002931125,0.968283,0.0002798271,0.02544436],"study_design_scores_gemma":[0.001554496,0.00005477137,0.02674169,0.00006427233,0.00008432936,0.0002308098,0.002227389,0.000348541,0.00003136742,0.1503148,0.8180999,0.0002476774],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8937915,0.02245519,0.01802559,0.05497187,0.001161987,0.0005401376,0.000003257912,0.0001724062,0.008878037],"genre_scores_gemma":[0.9959797,0.001997696,0.00003928426,0.0006078217,0.0007935789,0.000005091722,0.0000055169,0.00001246846,0.0005588525],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8179682,"threshold_uncertainty_score":0.7947631,"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."}}