{"id":"W2273430503","doi":"","title":"The Legacy of UK Tax Concepts in Canadian Income Tax Law","year":2008,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia; University of Toronto","funders":"","keywords":"Tax law; Tax avoidance; Double taxation; Statutory interpretation; State income tax; Direct tax; Income tax; International taxation; Tax reform; Political science; Indirect tax; Law; Law and economics; Value-added tax; Statute; Judicial interpretation; Ad valorem tax; Economics","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002974535,0.0001461965,0.0001992476,0.0001143662,0.0004349712,0.0002534936,0.0003562682,0.0000755587,0.0008450276],"category_scores_gemma":[0.0001635129,0.0001175498,0.00006401128,0.0004098712,0.000252198,0.001044333,0.00006803786,0.0002193722,0.0007040428],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006819955,"about_ca_system_score_gemma":0.00009129057,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9257495,"about_ca_topic_score_gemma":0.9575546,"domain_scores_codex":[0.9988202,0.00002288291,0.0003266421,0.0001932176,0.0002357136,0.0004013422],"domain_scores_gemma":[0.9992674,0.00004941786,0.0001994234,0.0003048668,0.0001206306,0.00005827346],"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":[0.00001482204,0.0000215383,0.09998461,0.0000281999,0.00001274464,0.00004041075,0.000124656,0.00004266718,0.0000664468,0.8912299,0.008118397,0.0003156079],"study_design_scores_gemma":[0.0004585025,0.00000593088,0.05128807,0.00003956932,0.000006283737,0.000001885615,0.0002181679,0.00008368792,0.0001104826,0.001342122,0.9462801,0.0001651865],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5915626,0.0004667662,0.000003532969,0.001978503,0.0004631417,0.0002656525,0.000009140792,0.00005163631,0.405199],"genre_scores_gemma":[0.9918224,0.00001640297,0.00003695935,0.003662028,0.0005265409,0.00001748388,0.00001502357,0.00001828031,0.003884912],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9381617,"threshold_uncertainty_score":0.9252459,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01472385027681894,"score_gpt":0.2443573139658516,"score_spread":0.2296334636890327,"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."}}