{"id":"W2911649228","doi":"","title":"Tax Wars: The Battle over Taxing Global Digital Commerce","year":2018,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Battle; Business; Tax reform; Double taxation; Value-added tax; International taxation; Investment (military); International trade; Digital goods; Indirect tax; Economics; International economics; Commerce; Public economics; Political science; Finance; Law; Politics","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":[0.00214219,0.0004301311,0.0002966523,0.001375429,0.003941498,0.01232792,0.0005943315,0.003079593,0.007447048],"category_scores_gemma":[0.004574407,0.0001746694,0.0004166245,0.002353806,0.006715565,0.01475513,0.004295952,0.005860035,0.001615086],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003698137,"about_ca_system_score_gemma":0.003593005,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004322598,"about_ca_topic_score_gemma":0.004216565,"domain_scores_codex":[0.9986163,0.0004379395,0.00004852421,0.0001266799,0.000485147,0.0002853637],"domain_scores_gemma":[0.9985954,0.0004183333,0.0002466087,0.0002394969,0.0002807462,0.0002193557],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003263659,0.00001936773,0.0009585875,0.00005847382,0.000008357983,0.00009102747,0.001843998,0.00047731,0.0001174464,0.8956028,0.03386467,0.06692535],"study_design_scores_gemma":[0.000009565199,0.00003307116,0.001288331,0.0004761972,0.00001517288,0.0003677616,0.005890033,0.0009212085,0.0005622244,0.3463038,0.6441096,0.00002307711],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.08642983,0.08933569,0.02627567,0.2448892,0.005740792,0.00006045908,0.0002252948,0.0002276204,0.5468153],"genre_scores_gemma":[0.8244018,0.05787273,0.004629306,0.02663278,0.003483095,0.0000448564,0.0002303086,0.0001876901,0.08251749],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01232792,"threshold_uncertainty_score":0.02683198,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01027075263850031,"score_gpt":0.2252948582148096,"score_spread":0.2150241055763093,"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."}}