{"id":"W2998417729","doi":"10.32721/ctj.2019.67.4.sym.cockfield","title":"Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects","year":2019,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Taxpayer; Business; Tax evasion; Tax avoidance; Information exchange; Accounting; Public economics; Law and economics; Double taxation; Finance; Economics; Law; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001430325,0.000233033,0.0002413661,0.0007394138,0.0003768298,0.001259614,0.002135426,0.0001037401,0.000344913],"category_scores_gemma":[0.00060988,0.000206991,0.0000293576,0.0008683347,0.00004205608,0.004453881,0.000388153,0.000573406,0.0003164878],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002524317,"about_ca_system_score_gemma":0.0003178834,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.3623425,"about_ca_topic_score_gemma":0.9657841,"domain_scores_codex":[0.9981713,0.00002716815,0.0004627943,0.0004117062,0.0001843552,0.0007426724],"domain_scores_gemma":[0.9976561,0.00004569154,0.0005352838,0.001404008,0.0001364878,0.0002224032],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001029589,0.00007331883,0.2535588,0.001042366,0.0001557075,0.0009839357,0.004202759,0.0009077282,0.0001717226,0.02067138,0.384589,0.3335404],"study_design_scores_gemma":[0.0006268358,0.000009752337,0.02112666,0.0001610376,0.00003017142,0.0001757475,0.004306067,0.01471617,7.552941e-7,0.0005816784,0.9579318,0.0003333794],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9329212,0.0004923281,0.00003595188,0.03567178,0.002642065,0.0007684655,0.0007287793,0.00003206093,0.02670743],"genre_scores_gemma":[0.9895248,0.0002095383,0.00005807536,0.006040982,0.001472824,0.000007604591,0.001425123,0.00002930945,0.001231749],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6034416,"threshold_uncertainty_score":0.9997772,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03947872554816999,"score_gpt":0.2045900238971413,"score_spread":0.1651112983489713,"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."}}