{"id":"W3121134511","doi":"10.32721/ctj.2020.68.4.lubetsky","title":"Interest Relief on Income Tax Debts: Canada Versus the United States","year":2021,"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":"","funders":"","keywords":"Interest rate; Compromise; Jurisdiction; Economics; Taxpayer; Revenue; Debt; Context (archaeology); National interest; Treasury; Public interest; Direct tax; Indirect tax; Public economics; Business; Tax reform; Finance; Political science; Law; Macroeconomics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0003430161,0.0003106277,0.0002917711,0.0005533102,0.0008763234,0.0007561397,0.0006329769,0.0001148159,0.001554014],"category_scores_gemma":[0.001124749,0.0002638124,0.0001082361,0.00120937,0.00008149299,0.0004221847,0.00006710305,0.0008263014,0.0001269641],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001505738,"about_ca_system_score_gemma":0.00120109,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9948857,"about_ca_topic_score_gemma":0.999964,"domain_scores_codex":[0.9979617,0.00005798175,0.0004537442,0.0003375953,0.0002001296,0.0009888274],"domain_scores_gemma":[0.9978912,0.0001688436,0.0003842137,0.0004956468,0.000588189,0.0004719175],"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":[0.00009307874,0.00003378998,0.004611311,0.00009888477,0.0002005345,0.004656774,0.0005414441,0.001842736,0.00002281741,0.02725566,0.9561045,0.004538484],"study_design_scores_gemma":[0.0006620811,0.00002450325,0.005468863,0.000162968,0.00005334031,0.0001080624,0.002267077,0.001014931,0.00002382819,0.0004121478,0.989446,0.0003561324],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8403398,0.0003242555,0.00001408492,0.1360651,0.004868943,0.0001989369,0.0002210731,0.0000422801,0.01792549],"genre_scores_gemma":[0.9616871,0.00005645954,0.00002737723,0.01727031,0.002329273,0.00001321973,0.0003477043,0.00006462209,0.01820388],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1213473,"threshold_uncertainty_score":0.9999814,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02401756519723489,"score_gpt":0.2023640197057793,"score_spread":0.1783464545085444,"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."}}