{"id":"W3045473297","doi":"10.32721/ctj.2020.68.2.sym.duff","title":"General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's \"Building a Better GAAR\"","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":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Element (criminal law); Law and economics; Database transaction; Object (grammar); Function (biology); Argument (complex analysis); Set (abstract data type); Tax avoidance; Transaction cost; Law; Political science; Economics; Business; Computer science; Tax credit; Microeconomics; Artificial intelligence","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":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0003205874,0.000341841,0.0004048946,0.0007385423,0.000916413,0.0008603651,0.0005151731,0.0001610743,0.00164796],"category_scores_gemma":[0.000522924,0.0003587686,0.0001923068,0.0008956622,0.00006648627,0.0009078255,0.00004440613,0.0008382198,0.0006867653],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00046429,"about_ca_system_score_gemma":0.0001696608,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1136968,"about_ca_topic_score_gemma":0.4507053,"domain_scores_codex":[0.9977975,0.00004130707,0.0004844016,0.0004834395,0.0001754791,0.001017905],"domain_scores_gemma":[0.9983024,0.00003176934,0.0004228828,0.0003083742,0.0002701332,0.0006644641],"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":[0.00003478298,0.0000381592,0.0123145,0.0002492387,0.0001505593,0.001560172,0.001241383,0.001234861,0.002353238,0.02869131,0.9395939,0.01253788],"study_design_scores_gemma":[0.0003641061,0.00002934295,0.007566981,0.0001946005,0.00004924139,0.00009490365,0.0002146198,0.001496469,0.00005602011,0.00081708,0.9886429,0.0004737351],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.739316,0.0005185609,0.0006198907,0.1950837,0.001806103,0.000411761,0.0001761266,0.0001787833,0.06188903],"genre_scores_gemma":[0.9324771,0.00004035977,0.001204629,0.04743027,0.01271186,0.00001730937,0.00008288144,0.0001033088,0.005932278],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3370085,"threshold_uncertainty_score":0.9998865,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03278764117509782,"score_gpt":0.2358079366987169,"score_spread":0.2030202955236191,"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."}}