{"id":"W3124269052","doi":"","title":"A Defence of the Principled Approach to Tax Settlements","year":2015,"lang":"en","type":"article","venue":"eYLS (Yale Law School)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Compromise; Discretion; Jurisprudence; Law; Legislation; Law and economics; Political science; Agency (philosophy); Economics; Sociology","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":[0.04354385,0.0007334198,0.001700499,0.002054432,0.01432758,0.01616656,0.007324494,0.02615596,0.006093818],"category_scores_gemma":[0.05123059,0.001366561,0.002707925,0.001548106,0.06812179,0.01320196,0.0162553,0.04029034,0.001824467],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02042995,"about_ca_system_score_gemma":0.0350703,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02398365,"about_ca_topic_score_gemma":0.02646765,"domain_scores_codex":[0.9383524,0.02334195,0.002838288,0.00848962,0.022641,0.004336665],"domain_scores_gemma":[0.9825959,0.006565856,0.001142824,0.004812539,0.004036836,0.000845982],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000002173705,0.000002121972,0.00001370578,0.000004495378,0.000001519602,0.00000829853,0.0002377392,0.00006775605,0.00001282631,0.997911,0.001071617,0.0006665819],"study_design_scores_gemma":[0.0000335957,0.000009956339,0.00005832228,0.00007659339,0.000007843477,0.00005346183,0.0001959243,0.0006918594,0.00009306461,0.9431731,0.05558897,0.0000173717],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.008819459,0.00278639,0.1686464,0.2280514,0.00251289,0.0003393414,0.0002312265,0.0001706851,0.5884422],"genre_scores_gemma":[0.7835455,0.001984679,0.07306886,0.05980207,0.00265822,0.001141632,0.0001233237,0.0001981926,0.07747751],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04354385,"threshold_uncertainty_score":0.2302846,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03292593390642169,"score_gpt":0.2515411425301554,"score_spread":0.2186152086237337,"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."}}