{"id":"W2777978806","doi":"","title":"Examining Canadian Offshore Tax Evasion","year":2017,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Tax haven; Tax evasion; Submarine pipeline; Tax reform; Audit; Government (linguistics); Evasion (ethics); Tax credit; Double taxation; Tax avoidance; Business; Public economics; Economics; Political science; Accounting; Engineering","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.003696615,0.0003708305,0.0005515621,0.006282947,0.008510016,0.004076376,0.001437681,0.001007911,0.007362267],"category_scores_gemma":[0.02011999,0.000307829,0.0004341996,0.01547305,0.001834599,0.00137027,0.002279598,0.001894949,0.0004760707],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1071154,"about_ca_system_score_gemma":0.1240115,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9961131,"about_ca_topic_score_gemma":0.9969524,"domain_scores_codex":[0.9937896,0.0003916878,0.0001498597,0.0003452233,0.00387121,0.001452339],"domain_scores_gemma":[0.977406,0.002281531,0.002081684,0.000563492,0.0161347,0.001532701],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003624499,0.0002416222,0.4716681,0.001067738,0.0002048545,0.001055438,0.04564675,0.002792686,0.0006120266,0.1720266,0.1333198,0.1710019],"study_design_scores_gemma":[0.00004450916,0.00008953961,0.6318896,0.0008355642,0.0001730898,0.0002998891,0.05742845,0.002040158,0.0009872977,0.00273076,0.3033117,0.0001692949],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6832438,0.00820861,0.001171665,0.0199772,0.000332893,0.0001886262,0.005937106,0.00005967251,0.2808804],"genre_scores_gemma":[0.9640403,0.006346487,0.0007985865,0.002316147,0.00005527713,0.00004951792,0.002108877,0.00003763466,0.02424732],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1071154,"threshold_uncertainty_score":0.77718,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05344862106347748,"score_gpt":0.2413251352808187,"score_spread":0.1878765142173413,"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."}}