{"id":"W3188153428","doi":"10.32721/ctj.2021.69.2.pf.robert-angers.e","title":"Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Business; Digital economy; Context (archaeology); Tax revenue; Multinational corporation; Commodity; Revenue; Government (linguistics); Legalization; Value-added tax; Tax policy; Tax reform; Public economics; Economics; Finance; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.005239229,0.0002985744,0.0002916471,0.001288394,0.004721425,0.003862217,0.002128146,0.004853447,0.02469973],"category_scores_gemma":[0.00853825,0.0002252786,0.0004278308,0.001601617,0.001420676,0.001302732,0.001145211,0.002497576,0.001165639],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0551325,"about_ca_system_score_gemma":0.1769694,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9878849,"about_ca_topic_score_gemma":0.9902329,"domain_scores_codex":[0.9970776,0.0005380192,0.00007223373,0.0001982868,0.001189006,0.0009249506],"domain_scores_gemma":[0.9865672,0.003213205,0.0005186514,0.0005232512,0.006502928,0.002674813],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001899494,0.0005420622,0.02249541,0.0002636577,0.00004678725,0.0003932886,0.00134723,0.001148202,0.0010374,0.07038954,0.8446665,0.05747987],"study_design_scores_gemma":[0.0001632282,0.0000984427,0.07159109,0.000253964,0.0000350855,0.00006233349,0.001816938,0.002385377,0.0008702248,0.001907547,0.9207393,0.00007651175],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.09194908,0.007444907,0.00357829,0.4426786,0.002835259,0.001538557,0.01971443,0.0007143155,0.4295464],"genre_scores_gemma":[0.3495774,0.003021388,0.006256045,0.08734124,0.0003948582,0.0005230502,0.004276458,0.0001199791,0.5484896],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.0551325,"threshold_uncertainty_score":0.4000162,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03701971559730557,"score_gpt":0.2134816795899805,"score_spread":0.1764619639926749,"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."}}