{"id":"W2976961176","doi":"10.1111/jpet.12394","title":"The evasion of fiscal and labor regulations: Firm behavior and optimal tax policy","year":2019,"lang":"en","type":"article","venue":"Journal of Public Economic Theory","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"Simon Fraser University; McMaster University","funders":"","keywords":"Tax evasion; Evasion (ethics); Economics; Government (linguistics); Face (sociological concept); Microeconomics; Public economics","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":[0.002472636,0.0002496911,0.0006949642,0.0004077175,0.0005362235,0.002734582,0.000600516,0.001695711,0.00309019],"category_scores_gemma":[0.01039501,0.00034522,0.000347469,0.0005824887,0.001134195,0.001153239,0.0005961819,0.00116677,0.0003027274],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002645492,"about_ca_system_score_gemma":0.001782304,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00953388,"about_ca_topic_score_gemma":0.00879855,"domain_scores_codex":[0.9986111,0.0006471323,0.00006751528,0.0001974463,0.0001301962,0.0003466262],"domain_scores_gemma":[0.9892491,0.00517838,0.003836188,0.0007551782,0.0004770086,0.0005040603],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0006775609,0.0009849864,0.1302172,0.0001174728,0.0002516911,0.0004435172,0.000419364,0.5729544,0.005631916,0.2592263,0.003953103,0.02512256],"study_design_scores_gemma":[0.0001450708,0.0002692835,0.04481056,0.00006773859,0.00007927203,0.0001261532,0.0008223707,0.81556,0.002470756,0.1336038,0.001956985,0.000087912],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9685457,0.0001330182,0.02028027,0.001385668,0.00001662897,0.00005339362,0.0002243332,0.00005095321,0.009310042],"genre_scores_gemma":[0.9985307,0.00003138796,0.0007617287,0.00003373528,0.000002963967,0.000007586208,0.00002083347,0.000002063828,0.0006089473],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00953388,"threshold_uncertainty_score":0.01919448,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.026339623997507,"score_gpt":0.2488839611985201,"score_spread":0.2225443372010131,"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."}}