{"id":"W3122890682","doi":"","title":"Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act","year":2019,"lang":"en","type":"article","venue":"C.D. Howe Institute Commentary","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate tax; Tax reform; Economics; Depreciation (economics); Indirect tax; Income tax; Tax avoidance; Monetary economics; International economics; Economic policy; Market economy; Capital formation; Financial capital; Human capital","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005923503,0.0001518523,0.0001861948,0.00007537453,0.0005982564,0.000110142,0.001132784,0.0000730911,0.00003722249],"category_scores_gemma":[0.0001618601,0.00008432465,0.00006493348,0.001011777,0.0004873313,0.0004625075,0.0002166116,0.0002446542,0.00002311901],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004426626,"about_ca_system_score_gemma":0.0004316608,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.6573419,"about_ca_topic_score_gemma":0.7245067,"domain_scores_codex":[0.9985892,0.0001598562,0.0002278694,0.0002039063,0.0003861177,0.0004330956],"domain_scores_gemma":[0.9990312,0.00009866203,0.0001492836,0.0005721104,0.00004473078,0.0001040048],"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":[0.0001327665,0.0002044911,0.06115736,0.00009442582,0.00008334169,0.00003312992,0.06716255,0.0001650265,0.0004089556,0.1167828,0.7185043,0.03527094],"study_design_scores_gemma":[0.0002696963,0.00001923305,0.1604967,0.00007611557,0.000008511469,0.000006388438,0.001516956,0.00000521758,0.00005074638,0.0003639045,0.8370777,0.0001088153],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6298946,0.0001930008,0.000002281857,0.3581931,0.0005123764,0.0005979835,0.0002778426,0.000006255494,0.01032255],"genre_scores_gemma":[0.911878,0.0004221774,0.000017555,0.08520155,0.0005602862,0.00002754247,0.000005670253,0.00000899806,0.001878143],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2819835,"threshold_uncertainty_score":0.4601365,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01968166062351939,"score_gpt":0.2800255812561072,"score_spread":0.2603439206325878,"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."}}