{"id":"W3122772004","doi":"10.1506/v82x-x152-pnd1-abhe","title":"CAP Forum on E‐Business: E‐Commerce and Tax Planning: Canadian Experiences*","year":2004,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland; University of Waterloo","funders":"Social Sciences and Humanities Research Council of Canada; University of Waterloo","keywords":"Business; E-commerce; Respondent; Enterprise resource planning; Revenue; Marketing; Tax credit; Use tax; Industrial organization; Sales tax; Finance; Public economics; Double taxation; Ad valorem tax; Economics; Computer science; Political science","routes":{"ca_aff":true,"ca_fund":true,"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":[0.0034261,0.0003667809,0.0003610391,0.001728788,0.03485261,0.008592546,0.001685184,0.002306796,0.01580892],"category_scores_gemma":[0.00795643,0.0003855856,0.0002893194,0.007442016,0.008432444,0.003134116,0.004193179,0.003673301,0.0007181164],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08332925,"about_ca_system_score_gemma":0.1282091,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9900595,"about_ca_topic_score_gemma":0.9941981,"domain_scores_codex":[0.9960162,0.000932617,0.00009296541,0.00020315,0.001280322,0.00147467],"domain_scores_gemma":[0.9922808,0.001917031,0.0003988862,0.0001779778,0.001868422,0.003356985],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00008484548,0.0002636537,0.0271758,0.0003959387,0.00001135693,0.003756569,0.7775665,0.0003552255,0.000750038,0.04644263,0.08736472,0.0558328],"study_design_scores_gemma":[0.000006627573,0.00002331987,0.01145564,0.0001954906,0.000005233197,0.0002649578,0.5940226,0.0001588117,0.0001635355,0.0004948484,0.3931651,0.00004370142],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6301222,0.006039917,0.000632427,0.07660209,0.0006195474,0.0001911387,0.0008465537,0.00007075896,0.2848753],"genre_scores_gemma":[0.947771,0.005558869,0.0004750208,0.004629218,0.00004669664,0.00003205593,0.0001960188,0.00004314477,0.04124806],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08332925,"threshold_uncertainty_score":0.6045988,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02995161157519144,"score_gpt":0.2309443354234582,"score_spread":0.2009927238482668,"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."}}