{"id":"W2623349464","doi":"10.3386/w23631","title":"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment","year":2017,"lang":"en","type":"report","venue":"National Bureau of Economic Research","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":45,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Universidad Nacional de La Plata; International Development Research Centre","keywords":"Audit; Scale (ratio); Field (mathematics); Accounting; Economics; Business; Econometrics; Geography; Mathematics; Cartography","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0180297,0.000523768,0.0007948963,0.0004065043,0.001471583,0.001821438,0.001179417,0.001605714,0.0043759],"category_scores_gemma":[0.05376696,0.0005781231,0.0003259394,0.0003969082,0.00272337,0.001708394,0.0009993312,0.001710519,0.000751387],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009818545,"about_ca_system_score_gemma":0.0009068794,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008159088,"about_ca_topic_score_gemma":0.01067145,"domain_scores_codex":[0.9880509,0.009051912,0.0003918183,0.001136252,0.001041125,0.0003278786],"domain_scores_gemma":[0.8631518,0.08637846,0.02470362,0.01804818,0.005218498,0.002499484],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"randomized_trial","study_design_scores_codex":[0.03207954,0.1279918,0.5383009,0.001892551,0.001704048,0.001198888,0.02493572,0.004791542,0.03337277,0.01372573,0.0237207,0.1962859],"study_design_scores_gemma":[0.005313346,0.02955505,0.8902162,0.0005387924,0.0008827455,0.0006947067,0.0132592,0.01278004,0.01325337,0.009737512,0.02346553,0.0003035894],"study_design_candidate":"randomized_trial","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9940646,0.0001829461,0.0009915747,0.0004481414,0.00004280093,0.0002645192,0.00009800332,0.00002529794,0.003882148],"genre_scores_gemma":[0.9953092,0.0002069119,0.001888941,0.0006781016,0.00002280875,0.0002471597,0.0001104234,0.00001120059,0.001525274],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0180297,"threshold_uncertainty_score":0.09535134,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.4963444200689744,"score_gpt":0.5151568575681736,"score_spread":0.01881243749919925,"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."}}