{"id":"W3023989024","doi":"","title":"The Abolition of Wealth Transfer Taxes: Lessons from Canada, Australia and New Zealand","year":2005,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Repeal; Commonwealth; Economics; Estate; Tax reform; Direct tax; Estate tax; Tax revenue; Revenue; Public economics; Political science; Finance; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001857956,0.0003953275,0.0004811723,0.002335729,0.008221318,0.004643633,0.001219542,0.001440146,0.002453183],"category_scores_gemma":[0.006158158,0.0002814742,0.0005129192,0.00463585,0.006119033,0.003295142,0.001723457,0.003386666,0.000156529],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08374747,"about_ca_system_score_gemma":0.1050936,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9948309,"about_ca_topic_score_gemma":0.9970493,"domain_scores_codex":[0.9981453,0.0001665978,0.00005769388,0.0001120915,0.0007540738,0.0007642728],"domain_scores_gemma":[0.9968942,0.0005708653,0.0002853401,0.0001032728,0.001628723,0.0005176326],"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":[0.0002617387,0.0002524521,0.06191479,0.0008250211,0.0001180991,0.004964875,0.05799843,0.0032364,0.0006048805,0.5375537,0.07348678,0.2587827],"study_design_scores_gemma":[0.0000992366,0.000112841,0.2021761,0.002122088,0.0001920425,0.0009881895,0.07553587,0.002232522,0.001072045,0.0380236,0.6772321,0.0002133751],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3365664,0.0590166,0.001228326,0.09876316,0.0005325647,0.0001709662,0.0009460425,0.00003714968,0.5027388],"genre_scores_gemma":[0.8677359,0.0774103,0.001579638,0.006041203,0.0001506473,0.00003957333,0.0004252927,0.00003855471,0.04657887],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.08374747,"threshold_uncertainty_score":0.6076332,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02620609933236388,"score_gpt":0.2451634982824961,"score_spread":0.2189573989501323,"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."}}