{"id":"W3159408337","doi":"10.1111/jpet.12510","title":"VAT and the taxation of rents","year":2021,"lang":"en","type":"article","venue":"Journal of Public Economic Theory","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa; Queen's University","funders":"","keywords":"Economic rent; Economics; Monetary economics; Cash flow; Corporate tax; Value-added tax; Indirect tax; Tax reform; Tax avoidance; Public economics; International economics; Microeconomics; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001713624,0.00004641437,0.0001401386,0.00009241393,0.00004681415,0.0001378814,0.0001087115,0.00001878415,0.0004796256],"category_scores_gemma":[0.0004938849,0.00003156524,0.00005988078,0.0000726725,0.00007444372,0.0007811981,0.0000546413,0.00007118138,0.00001844045],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001735937,"about_ca_system_score_gemma":0.00005589748,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000007407903,"about_ca_topic_score_gemma":0.00001832289,"domain_scores_codex":[0.9994721,0.00004149252,0.0003190585,0.00005379208,0.00005335001,0.00006021755],"domain_scores_gemma":[0.9979537,0.0001027987,0.001686766,0.00008770925,0.0001614839,0.000007547644],"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":[0.00006031605,0.00002173665,0.01069312,0.00002474297,0.00004134146,0.000001963481,0.00006084475,0.00003242226,0.000320931,0.9703475,0.001896255,0.01649885],"study_design_scores_gemma":[0.006702552,0.00001631681,0.120132,0.0001077288,0.0001253729,0.00007549264,0.003209133,0.002430257,0.0006865401,0.6577668,0.2084997,0.0002480536],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9805201,0.0004366715,0.0008083244,0.004751919,0.0004731104,0.00003633458,8.312757e-7,0.000004302125,0.01296836],"genre_scores_gemma":[0.9981495,0.00006750483,0.00004458556,0.0006731072,0.000484894,5.527263e-7,0.000001487515,0.000004708056,0.0005736951],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3125806,"threshold_uncertainty_score":0.5251564,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01836550603360211,"score_gpt":0.2025666398059331,"score_spread":0.184201133772331,"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."}}