{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001584174,0.0002564775,0.000363161,0.002512185,0.01165625,0.009422163,0.001307735,0.002009665,0.005590843],"category_scores_gemma":[0.005181819,0.0002758577,0.0005780372,0.005458804,0.003877488,0.001723383,0.001884026,0.003085559,0.0003620901],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1096861,"about_ca_system_score_gemma":0.1624833,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9951892,"about_ca_topic_score_gemma":0.998777,"domain_scores_codex":[0.9950536,0.0002679188,0.0001050264,0.0002686782,0.002080811,0.002224008],"domain_scores_gemma":[0.9965422,0.0003659407,0.0002370233,0.00007762786,0.001913712,0.000863559],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003328393,0.00009145748,0.04148316,0.000269548,0.000069313,0.0007813672,0.008891554,0.001567688,0.0009941404,0.7597452,0.1008513,0.08492252],"study_design_scores_gemma":[0.000141426,0.0001729482,0.1780237,0.001441827,0.0003145864,0.0007356042,0.0450904,0.002768928,0.002170853,0.01527902,0.7534991,0.0003616512],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2055564,0.01633129,0.001064334,0.04385193,0.0004953071,0.00008482178,0.001427484,0.00008270358,0.7311057],"genre_scores_gemma":[0.9291334,0.01000388,0.001388646,0.01067883,0.0001056392,0.00003377366,0.00046493,0.00004682971,0.04814409],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1096861,"threshold_uncertainty_score":0.7958322,"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."}}