{"id":"W3152368795","doi":"","title":"Tax Assignment and Tax Autonomy in OECD Countries","year":2008,"lang":"en","type":"article","venue":"Chapters","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Decentralization; Fiscal federalism; Redistribution (election); Federalism; Autonomy; Politics; Economic policy; Economics; Tax administration; Government (linguistics); Tax reform; Public economics; Political science; Market economy","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":[0.001029636,0.0002300314,0.0002377935,0.002256901,0.002202928,0.003792614,0.0004171135,0.0003963059,0.003141198],"category_scores_gemma":[0.003106866,0.0001523533,0.0002303158,0.005881044,0.003215141,0.001474338,0.001747454,0.0009548409,0.0003599552],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006103032,"about_ca_system_score_gemma":0.003888004,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07003959,"about_ca_topic_score_gemma":0.04388516,"domain_scores_codex":[0.9986959,0.0004224791,0.00005653722,0.00009023015,0.0002717982,0.0004630272],"domain_scores_gemma":[0.9989169,0.0003024074,0.0002916067,0.000092539,0.000258117,0.0001383812],"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":[0.00004508525,0.00003699554,0.009588568,0.00007253682,0.00001597075,0.0002512163,0.003490514,0.00361183,0.0001102532,0.9364512,0.01712481,0.02920116],"study_design_scores_gemma":[0.00006862178,0.00004133407,0.06424198,0.0006925024,0.00003669631,0.0003448307,0.008808224,0.001893718,0.0004742608,0.2620857,0.6612725,0.00003976109],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1856522,0.01431603,0.002299708,0.005362319,0.0003093698,0.00004162373,0.0005849102,0.00006962146,0.7913644],"genre_scores_gemma":[0.9446726,0.01137207,0.0007709112,0.0006726813,0.0002016884,0.00005077391,0.0004256886,0.00002924199,0.0418043],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.07003959,"threshold_uncertainty_score":0.1392639,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02242084422346701,"score_gpt":0.1972466463458225,"score_spread":0.1748258021223555,"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."}}