{"id":"W2372462909","doi":"","title":"Discussion on Some Theoretical Problems of the Consolidation of the Domestic Business Income Tax and the Foreign -funded Business Income Tax","year":2005,"lang":"en","type":"article","venue":"Jingji yu guanli","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"CAE (Canada)","funders":"","keywords":"Consolidation (business); Gross income; State income tax; Tax reform; Income tax; Business; Dividend tax; Economics; Value-added tax; Indirect tax; Public economics; Labour economics; Accounting","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007738553,0.0002482823,0.0003511063,0.0001337742,0.000416905,0.0001617644,0.0005626934,0.00009394476,0.00009531392],"category_scores_gemma":[0.0008959776,0.00009999131,0.000109949,0.001269096,0.001066257,0.0006139005,0.0004725459,0.0002192581,0.00001794712],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003606424,"about_ca_system_score_gemma":0.00005021931,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001549166,"about_ca_topic_score_gemma":0.0001234056,"domain_scores_codex":[0.998289,0.00009194587,0.0005753619,0.0002850281,0.0005129247,0.0002457572],"domain_scores_gemma":[0.9976726,0.0002300414,0.001076613,0.000601533,0.0004044666,0.00001473045],"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":[0.0002238711,0.0001482823,0.01927128,0.0004317608,0.00002973945,6.605103e-7,0.0001665245,0.001775446,0.001238672,0.9722371,0.0002474443,0.004229183],"study_design_scores_gemma":[0.00522985,0.00002346796,0.6110558,0.001549967,0.0002401859,0.00001098419,0.0003926176,0.0216509,0.001075076,0.3532651,0.004996608,0.0005094478],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9692629,0.00008469613,0.0006636458,0.02392932,0.0004355548,0.001236351,0.00001505629,0.00005109446,0.004321372],"genre_scores_gemma":[0.9980586,0.00002141291,0.00005336772,0.0009915686,0.0003741134,0.00004536079,0.000009703866,0.00002846299,0.0004174475],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.618972,"threshold_uncertainty_score":0.4077527,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01078121575721774,"score_gpt":0.2244605109608844,"score_spread":0.2136792952036667,"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."}}