{"id":"W3123392537","doi":"10.5744/ftr.2016.1001","title":"Can Audits Encourage Tax Evasion?: An Experimental Assessment","year":2018,"lang":"en","type":"article","venue":"Florida Tax Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Audit; Tax evasion; Evasion (ethics); Premise; Accounting; Business; Suspect; Enforcement; Psychology; Public economics; Economics; Political science; Medicine; Law; Criminology","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.01702094,0.0009892677,0.001067291,0.000708156,0.00105695,0.001731465,0.00184772,0.002446401,0.01037555],"category_scores_gemma":[0.05258141,0.000906789,0.001422208,0.0006617125,0.002937919,0.002105046,0.001365324,0.002609887,0.001064599],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001381348,"about_ca_system_score_gemma":0.00168814,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001100498,"about_ca_topic_score_gemma":0.001165986,"domain_scores_codex":[0.9836304,0.01122318,0.001150114,0.001298324,0.002044233,0.0006537048],"domain_scores_gemma":[0.9034833,0.06833735,0.01479881,0.009819346,0.002344768,0.001216448],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"nonrandomized_trial","study_design_gemma":"observational","study_design_scores_codex":[0.1517359,0.546136,0.02284229,0.006648327,0.002505156,0.0003781656,0.005163637,0.006093254,0.02906926,0.04755859,0.006984152,0.1748852],"study_design_scores_gemma":[0.1078274,0.7165921,0.0625372,0.00142341,0.005075874,0.0004258487,0.002920994,0.01529435,0.02497364,0.03466471,0.02783662,0.0004278678],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9844445,0.0006520461,0.002310614,0.0007535715,0.0002045003,0.00477114,0.0002931307,0.00004285803,0.006527691],"genre_scores_gemma":[0.9774033,0.001510045,0.006087064,0.000826048,0.0003023175,0.008939438,0.0002849511,0.00002360941,0.004623255],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01702094,"threshold_uncertainty_score":0.09001642,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0704128631253176,"score_gpt":0.3168633593910252,"score_spread":0.2464504962657076,"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."}}