{"id":"W2749976532","doi":"10.1007/s10797-020-09619-0","title":"Frictions and taxpayer responses: evidence from bunching at personal tax thresholds","year":2020,"lang":"en","type":"article","venue":"International Tax and Public Finance","topic":"Gender, Labor, and Family Dynamics","field":"Social Sciences","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Economic and Social Research Council; European Research Council; Nuffield Foundation","keywords":"Taxpayer; Economics; Public finance; Labour economics; Wage; Social security; Work (physics); Tax rate; Exploit; Schedule; Quarter (Canadian coin); Income tax; Demographic economics; Monetary economics; Public economics; Macroeconomics","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":[0.0002690559,0.0001083542,0.0001122789,0.00005047883,0.0006319051,0.0002547326,0.0002552192,0.00008911351,0.0002089491],"category_scores_gemma":[0.00088792,0.0001086773,0.00003930563,0.0001830668,0.0002151981,0.0006321748,0.0001378977,0.0001591187,0.00002149325],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008619016,"about_ca_system_score_gemma":0.0001577155,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003252749,"about_ca_topic_score_gemma":0.00278988,"domain_scores_codex":[0.9987913,0.0000889186,0.0001626314,0.0003460314,0.0003982145,0.0002129526],"domain_scores_gemma":[0.9992172,0.0003232208,0.00009514607,0.00007609206,0.0001515082,0.0001368279],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009880949,0.00004481499,0.866023,0.000009063758,0.00006223619,0.00001948487,0.0473737,0.0000192264,0.0006411662,0.06646303,0.01466135,0.004584115],"study_design_scores_gemma":[0.0003982672,0.00005496243,0.5178939,0.00006473948,0.00001277451,0.000006479825,0.008038864,0.007339124,0.000008145234,0.003196283,0.4627004,0.0002860555],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9529395,0.001525371,0.001791493,0.03710865,0.000553127,0.00009433384,0.0002933989,0.00004195884,0.00565221],"genre_scores_gemma":[0.9899009,0.002682284,0.0008874895,0.001338178,0.0005087208,0.00001518415,0.00001616797,0.000007772071,0.004643323],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4480391,"threshold_uncertainty_score":0.4917206,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0593976641299807,"score_gpt":0.3010693644895882,"score_spread":0.2416717003596075,"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."}}