{"id":"W3039452294","doi":"10.2139/ssrn.3635907","title":"Rethinking Tax for the Digital Economy After COVID-19","year":2020,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"ca_institutions":"McGill University","funders":"","keywords":"Coronavirus disease 2019 (COVID-19); Digital economy; 2019-20 coronavirus outbreak; Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2); Economics; Economy; Business; Political science; Virology; Medicine; Law","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":[0.002748247,0.0002949105,0.0003653804,0.001499534,0.003307093,0.008012543,0.001090205,0.003740797,0.02050141],"category_scores_gemma":[0.0109897,0.0001981271,0.0005322681,0.001344453,0.002953009,0.006721241,0.004198634,0.004834734,0.002575775],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004435146,"about_ca_system_score_gemma":0.006502828,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02026223,"about_ca_topic_score_gemma":0.03466715,"domain_scores_codex":[0.9977779,0.0003913531,0.0001049918,0.0003133474,0.0009245998,0.0004877938],"domain_scores_gemma":[0.9967964,0.0008722839,0.0001969056,0.0008798747,0.0009604585,0.000294058],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00004244505,0.00004127371,0.001396672,0.00002928858,0.000009411025,0.0000587639,0.000424377,0.0005633939,0.000267101,0.940423,0.02499912,0.03174521],"study_design_scores_gemma":[0.00002851941,0.00005848891,0.004175746,0.0002546324,0.0000352457,0.0001381811,0.0009479207,0.003061661,0.001969368,0.3101811,0.6790925,0.00005667431],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"commentary","genre_scores_codex":[0.1215401,0.004514616,0.02402821,0.07904095,0.004684119,0.0001164185,0.0005987578,0.0004785428,0.7649981],"genre_scores_gemma":[0.7416071,0.001246784,0.004605164,0.01471299,0.0007842785,0.00004971412,0.0002543898,0.0003088721,0.2364309],"genre_candidate":"commentary","genre_consensus":null,"teacher_disagreement_score":0.02050141,"threshold_uncertainty_score":0.06858402,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02498340518300346,"score_gpt":0.2276929509543955,"score_spread":0.2027095457713921,"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."}}