{"id":"W3188397902","doi":"10.32721/ctj.2021.69.2.pf.rai","title":"Policy Forum: Write It Off (and Start Again)—Adapting Home Office Deductions for the Digital Era","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax deduction; Taxpayer; Equity (law); Deductible; Actuarial science; Business; Economics; Income tax; Public economics; Labour economics; State income tax; Gross income; Law; Political science; Tax reform","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"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":[0.006112596,0.0002742577,0.0002363065,0.001722785,0.01201573,0.01201279,0.001963755,0.007181586,0.02031269],"category_scores_gemma":[0.01666177,0.0002749266,0.0004518518,0.001924419,0.00665674,0.004251493,0.003405243,0.0052274,0.002449354],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04455775,"about_ca_system_score_gemma":0.1477478,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9000196,"about_ca_topic_score_gemma":0.9209097,"domain_scores_codex":[0.9934651,0.0006885682,0.0001566515,0.0003851037,0.003338613,0.001965824],"domain_scores_gemma":[0.9920815,0.001674637,0.0003542832,0.0005875699,0.003626999,0.001674932],"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":[0.00003216034,0.00006064141,0.003329748,0.00007966406,0.000006987759,0.0002228265,0.003420386,0.000535845,0.000611841,0.4172722,0.512036,0.06239175],"study_design_scores_gemma":[0.00001500924,0.00000856339,0.002034262,0.00009618621,0.000005103904,0.00003160377,0.001669156,0.0001737276,0.0002260748,0.006658223,0.989057,0.00002515166],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.01776603,0.003681659,0.005155277,0.5414982,0.004698623,0.0002576537,0.001197397,0.0004613039,0.4252838],"genre_scores_gemma":[0.3023296,0.006922756,0.01561026,0.2540128,0.002248361,0.0002389568,0.001228412,0.0003997376,0.4170092],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.09998041,"threshold_uncertainty_score":0.3232906,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0210308676350286,"score_gpt":0.2447924820994766,"score_spread":0.223761614464448,"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."}}