{"id":"W2808632860","doi":"10.2139/ssrn.3186791","title":"Introduction to Tax Policy Theory","year":2018,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":false,"ca_institutions":"McGill University","funders":"","keywords":"Public economics; Economics; Law and economics; Tax policy; Tax reform; Political science","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":[0.0009940824,0.0007812276,0.0008800488,0.002245997,0.001804567,0.003128703,0.0009740744,0.002590609,0.05095155],"category_scores_gemma":[0.00259868,0.0005144353,0.0007870863,0.003058959,0.003445369,0.004783501,0.001281684,0.004684385,0.01298321],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002109395,"about_ca_system_score_gemma":0.001716557,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002710585,"about_ca_topic_score_gemma":0.001999947,"domain_scores_codex":[0.9994575,0.0002029786,0.00002941559,0.00009256542,0.0001733071,0.00004408688],"domain_scores_gemma":[0.9991154,0.0005056096,0.00004675583,0.0001182956,0.0001732979,0.00004052806],"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":[0.000003303833,0.00001563162,0.00004670818,0.00003700337,0.000002982186,0.00001538068,0.00006805807,0.0005378802,0.00002252534,0.9313373,0.05250616,0.01540698],"study_design_scores_gemma":[0.00000353435,0.00000496875,0.00007483649,0.00007730747,0.000002937468,0.00003240165,0.00002920425,0.0005138769,0.00002942401,0.747651,0.2515747,0.000005746299],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"methods","genre_scores_codex":[0.003985586,0.03949639,0.1399403,0.07834237,0.01209575,0.0001414206,0.002367134,0.0005846961,0.7230464],"genre_scores_gemma":[0.181549,0.04857882,0.04816095,0.01934708,0.01999347,0.0004727899,0.001489794,0.000732257,0.6796758],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.05095155,"threshold_uncertainty_score":0.1704499,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01363628602250593,"score_gpt":0.2373046121756662,"score_spread":0.2236683261531602,"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."}}