{"id":"W3125161535","doi":"","title":"Trading Off Tax Distortion and Tax Evasion","year":2001,"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":"Queen's University","funders":"","keywords":"Distortion (music); Economics; Indirect tax; Ad valorem tax; Value-added tax; Consumption tax; Tax reform; Tax evasion; Tax credit; Tax basis; Monetary economics; Double taxation; Microeconomics; Public economics; State income tax; Computer science; Gross income; Telecommunications","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":[0.002996771,0.0007514542,0.001306268,0.0007860954,0.0007076687,0.004000544,0.001257892,0.00193531,0.004696787],"category_scores_gemma":[0.01669898,0.0004415277,0.000705644,0.001037137,0.002835312,0.003673252,0.002297546,0.002455502,0.0004659173],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002745355,"about_ca_system_score_gemma":0.001609743,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001159413,"about_ca_topic_score_gemma":0.001018515,"domain_scores_codex":[0.997698,0.0008928388,0.0001121474,0.000268698,0.0006501824,0.0003780571],"domain_scores_gemma":[0.9949501,0.002158135,0.001062655,0.001106848,0.0004158799,0.000306521],"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":[0.0001802327,0.00009898946,0.001766483,0.00009565973,0.00007237942,0.0001310772,0.0001651651,0.07798482,0.00136339,0.8782268,0.001357998,0.03855687],"study_design_scores_gemma":[0.00007324299,0.0001068937,0.001042569,0.00007779273,0.00005706809,0.000202,0.0001344928,0.1158338,0.001488341,0.8750061,0.005951377,0.00002619853],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.3459649,0.004353901,0.509851,0.008036033,0.0002934838,0.000294208,0.0002530513,0.0002887809,0.1306647],"genre_scores_gemma":[0.9815523,0.0007024895,0.009551348,0.0001252745,0.00007550723,0.00004185332,0.0000293144,0.00003905358,0.00788288],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.004696787,"threshold_uncertainty_score":0.0199191,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04291557675559302,"score_gpt":0.2815375298653976,"score_spread":0.2386219531098046,"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."}}