{"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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001157864,0.00008558723,0.0001480864,0.0002485586,0.0002671675,0.00004864323,0.0001662554,0.00002969923,0.0003835485],"category_scores_gemma":[0.0002541034,0.00008896268,0.00006184497,0.0003139952,0.00004774776,0.000131912,0.00003204856,0.000395535,0.003114929],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006317755,"about_ca_system_score_gemma":0.0002042079,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00005846353,"about_ca_topic_score_gemma":0.0002385372,"domain_scores_codex":[0.9985024,0.00001607504,0.000264218,0.0001937999,0.00002936113,0.0009941723],"domain_scores_gemma":[0.9995331,0.000008435904,0.0001916082,0.0001518056,0.0000590469,0.00005599368],"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":[0.00002462346,0.00001577164,0.001342214,7.002359e-7,0.00005104393,9.201035e-8,0.0002355983,0.000004350766,0.00001761838,0.9842961,0.004975206,0.009036668],"study_design_scores_gemma":[0.0001502964,0.0001889081,0.004006841,0.000001612301,0.000001675397,0.00003589722,0.000433164,0.000005564363,0.00002913826,0.7243407,0.2707154,0.0000906975],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.2175429,0.009708997,0.4468382,0.1531306,0.004350301,0.0004306128,0.00003567225,0.0001676959,0.1677951],"genre_scores_gemma":[0.9656827,0.0009387849,0.000169328,0.0008346004,0.007618841,0.000005937133,7.898469e-7,0.00001387087,0.0247351],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7481398,"threshold_uncertainty_score":0.9976612,"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."}}