{"id":"W3045270062","doi":"10.32721/ctj.2020.68.2.sym.hwong","title":"GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand","year":2020,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Database transaction; Empirical research; Context (archaeology); Tax avoidance; Law and economics; Transaction cost; Interpretation (philosophy); Political science; Economics; Public economics; Business; Law; Double taxation; Microeconomics; Computer science; Geography","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0001797814,0.0001423118,0.0002792797,0.0003744771,0.00009308012,0.0001184715,0.0001102266,0.00008056037,0.0002325753],"category_scores_gemma":[0.000108081,0.0001538612,0.00001729419,0.0005048441,0.00002677327,0.0006126679,0.000008844841,0.0003428324,0.000001575342],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002328631,"about_ca_system_score_gemma":0.0003118405,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9978688,"about_ca_topic_score_gemma":0.9999831,"domain_scores_codex":[0.9989468,0.00003022349,0.0003422288,0.0002248317,0.00009392353,0.0003619673],"domain_scores_gemma":[0.999271,0.00001998976,0.0001647565,0.00007663762,0.00006778209,0.0003998037],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005928998,0.00003880297,0.972562,0.00005543129,0.00002054319,0.0003794747,0.003459072,0.0003185668,0.00004034342,0.00003678391,0.01914666,0.003883053],"study_design_scores_gemma":[0.001349823,0.0001063886,0.8878986,0.00005053579,0.00003804813,0.00003841562,0.00343236,0.0006472321,0.000007438085,0.0001721276,0.1060309,0.0002281404],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9815074,0.00006829635,0.000005066252,0.01793674,0.0001981027,0.0001741436,0.0000197071,0.000005702018,0.0000849003],"genre_scores_gemma":[0.9977106,0.00001061265,0.00001462842,0.0007111494,0.0007013896,0.00000263803,0.00001119226,0.00001393159,0.0008238112],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08688428,"threshold_uncertainty_score":0.6274276,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06975548419756011,"score_gpt":0.2592674711803137,"score_spread":0.1895119869827536,"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."}}