{"id":"W27777905","doi":"10.2139/ssrn.2434463","title":"Effective VAT Rates and Administrative Discretion in China","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Centre for International Governance Innovation; Western University","funders":"","keywords":"Value-added tax; Discretion; Indirect tax; Tax reform; Ad valorem tax; Business; Direct tax; Statutory law; Accounts payable; Accounting; Tax credit; Tax avoidance; Public economics; Economics; Finance; Political science; Law; Payment","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":[0.001558764,0.0001967859,0.0005829994,0.00213067,0.0009837979,0.002551664,0.0007588877,0.0007035868,0.002992839],"category_scores_gemma":[0.004637554,0.0002795972,0.0005118333,0.002989919,0.001098449,0.001104288,0.0008800103,0.000766176,0.0002137752],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004458328,"about_ca_system_score_gemma":0.003783097,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.08621528,"about_ca_topic_score_gemma":0.06777491,"domain_scores_codex":[0.9986891,0.0002404084,0.000139013,0.0002272224,0.0002599405,0.000444299],"domain_scores_gemma":[0.9931448,0.001609396,0.003081872,0.0004961141,0.0008908422,0.0007769916],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003460587,0.000199795,0.8814653,0.00007546152,0.0002068706,0.0007554581,0.001605375,0.01609164,0.001249875,0.0773513,0.001889125,0.01876372],"study_design_scores_gemma":[0.00007580909,0.0001167532,0.9359149,0.00002896507,0.0001028064,0.0001819223,0.001043269,0.04439879,0.0005935426,0.0147283,0.002747423,0.00006752516],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9970273,0.0002727204,0.0002865689,0.0003524268,0.000005239006,0.000005003716,0.0001468839,0.00001373323,0.001890183],"genre_scores_gemma":[0.9992948,0.00004663467,0.00003570224,0.0000112922,0.000006877335,0.000001616365,0.0000638627,0.000001963662,0.0005372457],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08621528,"threshold_uncertainty_score":0.1714269,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01267175405936516,"score_gpt":0.2440330518078603,"score_spread":0.2313612977484951,"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."}}