{"id":"W2318024912","doi":"10.17310/ntj.2013.2.07","title":"WHAT INTERNATIONAL EXPERIENCE CAN TELL US ABOUT THE POTENTIAL CHALLENGES OF ADMINISTERING A U.S. VAT","year":2013,"lang":"en","type":"article","venue":"National Tax Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Context (archaeology); Compliance (psychology); Public economics; Economics; Business; Accounting; Political science; Geography; Psychology","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":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0002605039,0.0000849322,0.0001472503,0.0001249251,0.0001806293,0.0002296467,0.0003224453,0.00003793718,0.001223846],"category_scores_gemma":[0.0001311487,0.000071852,0.00009098403,0.00007466377,0.00008075791,0.0005709859,0.00006528879,0.0001637092,0.0001151941],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000807114,"about_ca_system_score_gemma":0.00003044526,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002766774,"about_ca_topic_score_gemma":0.00001572683,"domain_scores_codex":[0.9991041,0.00001035109,0.0004483119,0.0001404351,0.0001634549,0.0001333386],"domain_scores_gemma":[0.9990073,0.00003232995,0.0005363586,0.00008095941,0.0002974433,0.00004563185],"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":[0.000129395,0.0006540653,0.1547715,0.00007309517,0.0009686096,0.00001915003,0.02075303,0.002944518,0.001207677,0.7542713,0.02125685,0.04295086],"study_design_scores_gemma":[0.0005264213,0.00004799936,0.8689108,0.00005752542,0.00000271801,0.000130683,0.003197001,0.001217976,0.0001137135,0.04352158,0.08208584,0.0001877561],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8553244,0.021254,0.002250605,0.04555411,0.008120511,0.0003171797,0.00009674708,0.00002740636,0.06705507],"genre_scores_gemma":[0.9931905,0.004633064,0.000387043,0.0004388817,0.0004337326,0.0000272322,0.00000184279,0.000006889657,0.0008807973],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7141393,"threshold_uncertainty_score":0.9996892,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07604355925364698,"score_gpt":0.2781302235040752,"score_spread":0.2020866642504282,"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."}}