{"id":"W3125035302","doi":"","title":"Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience","year":2006,"lang":"en","type":"preprint","venue":"RePEc: Research Papers in Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Sales tax; Business; Value (mathematics); Value-added tax; Economics; Finance; Public economics; Ad valorem tax; Double taxation","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":[0.006747862,0.0003506342,0.0005361956,0.001624748,0.02043958,0.01246772,0.002389177,0.002612702,0.007150107],"category_scores_gemma":[0.01425105,0.0004106299,0.0005198615,0.005754812,0.005961766,0.004793702,0.00364952,0.004310443,0.000627822],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1629365,"about_ca_system_score_gemma":0.230038,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9936725,"about_ca_topic_score_gemma":0.9957611,"domain_scores_codex":[0.9910403,0.001383401,0.0002613761,0.0004783692,0.003490233,0.00334638],"domain_scores_gemma":[0.9888341,0.001939975,0.0002721762,0.0005431509,0.006228761,0.002181757],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001512403,0.0001655204,0.01356999,0.0002198599,0.00005655152,0.0007945243,0.03368958,0.00548816,0.0003539378,0.646193,0.1562944,0.1430232],"study_design_scores_gemma":[0.00005839804,0.00003717139,0.01022352,0.0003023847,0.00004781507,0.0002322292,0.03946874,0.001997375,0.0006955986,0.03316818,0.9136661,0.0001024507],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1134849,0.01052064,0.006309083,0.1915073,0.0009511698,0.0001548855,0.0006888999,0.0002209157,0.6761624],"genre_scores_gemma":[0.8791954,0.01138272,0.007198903,0.009420612,0.0002209959,0.00004232444,0.0004839966,0.0001954712,0.09185965],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1629365,"threshold_uncertainty_score":0.970875,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04484586323489558,"score_gpt":0.29293020819667,"score_spread":0.2480843449617745,"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."}}