{"id":"W2582531154","doi":"","title":"Hard Law & Soft Law in International Taxation","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"McGill University","funders":"","keywords":"Soft law; Tax law; Hard law; Scholarship; International taxation; Law; International law; Municipal law; Law and economics; Compliance (psychology); Double taxation; Political science; Economics; Public economics; Tax reform","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00396179,0.0002756988,0.000327863,0.001359128,0.004555543,0.01197712,0.0006202263,0.002537301,0.005492605],"category_scores_gemma":[0.009934275,0.0002218917,0.0003815703,0.001831152,0.02513683,0.00821409,0.004417774,0.004486992,0.0008410556],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004212304,"about_ca_system_score_gemma":0.00254668,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005794813,"about_ca_topic_score_gemma":0.004847702,"domain_scores_codex":[0.9964059,0.001593873,0.0001751674,0.0003317613,0.0009600552,0.0005331382],"domain_scores_gemma":[0.9971194,0.001300523,0.0005042316,0.000492999,0.0003392946,0.0002436041],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00000274398,0.000006055863,0.0003129737,0.000007342305,0.000001257352,0.00001121112,0.0009644249,0.000101864,0.00002085694,0.993985,0.001279587,0.003306668],"study_design_scores_gemma":[0.000007762309,0.00001076281,0.00181548,0.000140917,0.000003810188,0.00003698358,0.002313803,0.00035487,0.0001148757,0.9343942,0.06079594,0.00001057467],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.06909061,0.006675126,0.01145277,0.05814054,0.000660766,0.00004416669,0.0000680892,0.00004136844,0.8538266],"genre_scores_gemma":[0.9548294,0.001855799,0.001533096,0.005971725,0.0004188663,0.0000570937,0.00004498884,0.00004715055,0.03524188],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01197712,"threshold_uncertainty_score":0.03056258,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01164787581744244,"score_gpt":0.2286688918136753,"score_spread":0.2170210159962328,"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."}}