{"id":"W3125808015","doi":"","title":"A Question of Fairness: Time to Reconsider Income-Averaging Provisions","year":2017,"lang":"en","type":"article","venue":"C.D. Howe Institute Commentary","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Economics; Equity (law); Incentive; Income tax; Gross income; Demographic economics; State income tax; Liability; Labour economics; Public economics; Tax reform; Microeconomics; Finance","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":[0.04591899,0.0007204105,0.002126018,0.00108897,0.01089915,0.01143529,0.00786829,0.01701973,0.005926466],"category_scores_gemma":[0.103952,0.0004808756,0.001635244,0.001208067,0.0374878,0.02772808,0.005351044,0.03677771,0.001180641],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01464346,"about_ca_system_score_gemma":0.02400785,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1142576,"about_ca_topic_score_gemma":0.08253013,"domain_scores_codex":[0.9716538,0.01102467,0.001410715,0.003948104,0.008803952,0.003158842],"domain_scores_gemma":[0.9527452,0.02559694,0.001545615,0.005055406,0.01210215,0.002954707],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002833724,0.00002323647,0.0004095864,0.00004232736,0.00001870598,0.0001089862,0.001998626,0.0003302291,0.00008476583,0.928636,0.05470645,0.01361262],"study_design_scores_gemma":[0.00004196579,0.00002405426,0.000543693,0.0003106203,0.00002157873,0.0001034217,0.001672203,0.001050835,0.0001683136,0.8465505,0.1494514,0.00006151687],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.005354187,0.007993544,0.01530452,0.9225608,0.007893307,0.00006055541,0.0001438159,0.00009073442,0.0405986],"genre_scores_gemma":[0.4205763,0.008240655,0.04623001,0.4622495,0.02873132,0.0004052989,0.0001884964,0.0005488408,0.03282965],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.9853565,"threshold_uncertainty_score":0.2428457,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02756205181079139,"score_gpt":0.3294155336836186,"score_spread":0.3018534818728272,"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."}}