{"id":"W2273166093","doi":"","title":"The High Costs of Controlling GST and VAT Evasion","year":2005,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Business; Revenue; Audit; Value-added tax; Evasion (ethics); Administration (probate law); Public economics; Indirect tax; Tax credit; Goods and services; Tax reform; Economics; Finance; Accounting; Economy","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.004395854,0.0002959774,0.0004137695,0.001389335,0.001121277,0.002811505,0.0006714016,0.001203232,0.00695672],"category_scores_gemma":[0.02962526,0.0002098003,0.0005280428,0.002000453,0.001788937,0.001696454,0.001936246,0.002366417,0.0005859706],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003993126,"about_ca_system_score_gemma":0.004191949,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01350834,"about_ca_topic_score_gemma":0.01119044,"domain_scores_codex":[0.9894568,0.003773274,0.0004577045,0.0004822999,0.004282616,0.001547298],"domain_scores_gemma":[0.9692806,0.01402227,0.009546481,0.003217539,0.003052616,0.0008804311],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0003866365,0.0005978429,0.1768343,0.0002897437,0.0002748372,0.0006860786,0.001639889,0.0194733,0.001694002,0.422672,0.01640212,0.3590494],"study_design_scores_gemma":[0.000213589,0.0008786205,0.6016552,0.000750122,0.0003138052,0.002728844,0.008099908,0.03749037,0.007477354,0.2123971,0.1277956,0.0001994747],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8033552,0.001657792,0.01136376,0.008848788,0.000152973,0.0002576177,0.0004541539,0.0001676523,0.1737421],"genre_scores_gemma":[0.9924371,0.0002300153,0.001469131,0.0003561416,0.00004071217,0.00003817889,0.00008027439,0.00001235787,0.005336179],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01350834,"threshold_uncertainty_score":0.02897227,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01359135838641953,"score_gpt":0.2124861441165956,"score_spread":0.1988947857301761,"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."}}