{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02944378,0.0008198231,0.001467431,0.00230343,0.009705748,0.01770467,0.005598339,0.03193103,0.002794015],"category_scores_gemma":[0.02506999,0.0008840924,0.001403806,0.002165261,0.06536232,0.01856578,0.006528599,0.05082617,0.0006795407],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01924967,"about_ca_system_score_gemma":0.01346244,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03408671,"about_ca_topic_score_gemma":0.0358997,"domain_scores_codex":[0.9782292,0.009264995,0.0008450029,0.00299236,0.006509062,0.002159415],"domain_scores_gemma":[0.983519,0.01253026,0.0008171024,0.000714778,0.001927475,0.000491293],"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":[0.000003685572,0.000008155047,0.00002803083,0.00002984373,0.000003010251,0.00005526753,0.002007937,0.0001579474,0.00002736492,0.976534,0.01867064,0.002474113],"study_design_scores_gemma":[0.00001707264,0.00002090444,0.0002004618,0.0003656751,0.0000101163,0.00009106116,0.00314365,0.0004923476,0.0002587847,0.6750237,0.3203214,0.00005474589],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.008643484,0.02523529,0.007130224,0.8104736,0.006860154,0.00004158311,0.00004009235,0.00005090605,0.1415247],"genre_scores_gemma":[0.3330552,0.01826744,0.01049133,0.5605434,0.009349488,0.0001972145,0.00004006783,0.0002206978,0.06783515],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.9659133,"threshold_uncertainty_score":0.1557154,"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."}}