{"id":"W3122228685","doi":"10.1515/ael-2015-0019","title":"GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada","year":2016,"lang":"en","type":"article","venue":"Accounting Economics and Law - A Convivium","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Doctrine; Statutory interpretation; Law and economics; Legislature; Statutory law; Political science; Statute; Tax law; Law; Economics; Tax reform","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"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":[0.01010724,0.0003865106,0.0008660503,0.003453912,0.01984468,0.01410425,0.003001535,0.003519142,0.01107556],"category_scores_gemma":[0.02764163,0.0005622968,0.0006074301,0.00664442,0.01483464,0.004645227,0.003434469,0.00742002,0.0005517819],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.2817401,"about_ca_system_score_gemma":0.4224584,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.998271,"about_ca_topic_score_gemma":0.9993283,"domain_scores_codex":[0.9877686,0.002068551,0.0003822829,0.0009664427,0.004485733,0.004328322],"domain_scores_gemma":[0.9634194,0.008046634,0.0009037579,0.001127922,0.0228911,0.003611196],"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":[0.0001386158,0.0001060157,0.0172349,0.0002006721,0.00005689686,0.0006792643,0.02474715,0.002402841,0.0003873206,0.7626163,0.1026882,0.08874173],"study_design_scores_gemma":[0.0001291451,0.00009461127,0.06663477,0.002332341,0.0001615417,0.0001846812,0.06250797,0.005131554,0.001150522,0.1168222,0.7443773,0.0004733745],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1322746,0.01984425,0.003508109,0.2927246,0.001032992,0.0002516738,0.001389085,0.0001623404,0.5488123],"genre_scores_gemma":[0.9048538,0.01482014,0.005008288,0.01775544,0.0001914264,0.00006898313,0.0004764873,0.0001371641,0.05668822],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.2817401,"threshold_uncertainty_score":0.8330796,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01384559042374981,"score_gpt":0.2100319823207631,"score_spread":0.1961863918970133,"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."}}