{"id":"W3014716459","doi":"10.32721/ctj.2020.68.1.sym.li","title":"Automation and Workers: Re-Imagining the Income Tax for the Digital Age","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Gross income; Labour economics; Income tax; State income tax; Business; International taxation; Subsidy; Economics; Public economics; Tax reform; Market economy","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.003862521,0.0001931342,0.0002688955,0.001442272,0.002835494,0.006315954,0.0008212693,0.002490943,0.003764981],"category_scores_gemma":[0.01289037,0.000110318,0.0002858851,0.002392112,0.008489244,0.007169608,0.002145542,0.003360141,0.0003771741],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01084554,"about_ca_system_score_gemma":0.01287043,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.214505,"about_ca_topic_score_gemma":0.2000732,"domain_scores_codex":[0.996937,0.001193354,0.00009946746,0.0001367128,0.001102458,0.0005309166],"domain_scores_gemma":[0.9960045,0.001830453,0.000682591,0.000368903,0.0006980262,0.000415458],"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":[0.00003662848,0.0000543925,0.0089856,0.00003264878,0.000005134882,0.00006376221,0.006606005,0.0006740666,0.00007084809,0.927512,0.009755146,0.04620368],"study_design_scores_gemma":[0.00003774896,0.00008785279,0.02437686,0.0006461329,0.00002158093,0.0001594051,0.02528458,0.003154814,0.0004687142,0.5853028,0.36039,0.00006945923],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.3752106,0.01255134,0.0243163,0.2560095,0.00115736,0.00009648853,0.0002749152,0.0001124997,0.3302709],"genre_scores_gemma":[0.9664744,0.004270556,0.002899813,0.004497217,0.0002741323,0.00002064476,0.00005729846,0.0000153555,0.02149063],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.785495,"threshold_uncertainty_score":0.4265128,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04487953641305672,"score_gpt":0.2020857137544973,"score_spread":0.1572061773414405,"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."}}