{"id":"W265608184","doi":"","title":"Going Where No Taxman Has Gone Before: Preliminary Conclusions and Recommendations Drawn from a Decade of Debate on the International Taxation of E-Commerce","year":2009,"lang":"en","type":"article","venue":"Rutgers computer & technology law journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue; Tax revenue; Recession; Taxpayer; Tax reform; Economics; Business; State (computer science); Economic policy; Finance; Market economy; Public economics","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":[],"consensus_categories":[],"category_scores_codex":[0.0002543096,0.0001406531,0.000204107,0.0002849037,0.0006133085,0.0001947179,0.000429418,0.0001065472,0.0001345299],"category_scores_gemma":[0.00008340908,0.0001108647,0.00006329835,0.0003082433,0.0002724003,0.0004391691,0.0002014107,0.000369131,0.00002027122],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003162038,"about_ca_system_score_gemma":0.00002313818,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009444706,"about_ca_topic_score_gemma":0.00007386647,"domain_scores_codex":[0.9990306,0.0000210794,0.0004395288,0.0001773905,0.0001852788,0.0001461096],"domain_scores_gemma":[0.9981285,0.00009134491,0.001288014,0.0001971135,0.0002810483,0.00001397833],"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":[0.0004287991,0.0007517237,0.01597152,0.00005237515,0.0003371227,0.00003833586,0.0007263714,0.0005613747,0.03131824,0.5701442,0.04249783,0.3371721],"study_design_scores_gemma":[0.007697992,0.001556917,0.08639757,0.00395678,0.0004229344,0.0003019447,0.0009659595,0.1935342,0.01943937,0.3459181,0.3383548,0.001453488],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8004279,0.0001825917,0.02048312,0.1717013,0.0007993968,0.0003027909,0.00001266872,0.0001351865,0.005955084],"genre_scores_gemma":[0.9926067,0.0000476975,0.004445817,0.002536505,0.0002966307,0.000003580018,0.00002187444,0.00001017102,0.00003101928],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3357186,"threshold_uncertainty_score":0.4717135,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01417269080050393,"score_gpt":0.2226181474236636,"score_spread":0.2084454566231597,"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."}}