{"id":"W3191517612","doi":"10.32721/ctj.2021.69.2.ptp","title":"Personal Tax Planning: Current Issues in Compensation","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":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Legislature; Executive compensation; Compensation (psychology); Corporate governance; Tax planning; Business; Public economics; Context (archaeology); Accounting; Tax reform; Economics; Tax avoidance; Finance; Political science; Psychology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.008794679,0.0003132071,0.0005857082,0.00193157,0.003724597,0.006640918,0.002657783,0.005360537,0.02154474],"category_scores_gemma":[0.01886332,0.000256107,0.0005255009,0.004946896,0.006027377,0.007741444,0.00181705,0.005773367,0.001936578],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00668304,"about_ca_system_score_gemma":0.01373851,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04312217,"about_ca_topic_score_gemma":0.04157692,"domain_scores_codex":[0.9946644,0.001632557,0.0002777963,0.0005052288,0.002173544,0.0007464412],"domain_scores_gemma":[0.9869421,0.007150553,0.001113461,0.0007406668,0.002952924,0.001100249],"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":[0.0000273961,0.000116878,0.002526935,0.0002582731,0.000009940347,0.00006067295,0.0008486698,0.001548078,0.00002948417,0.720453,0.06398531,0.2101354],"study_design_scores_gemma":[0.00002245413,0.0000691328,0.006086754,0.001807189,0.00001272204,0.0002721856,0.004427108,0.002372616,0.0001300006,0.3115731,0.6731775,0.00004929836],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.02669847,0.1259164,0.01361432,0.5415303,0.004175614,0.00009801124,0.0003593605,0.0001858568,0.2874217],"genre_scores_gemma":[0.7328864,0.124004,0.008606143,0.04559236,0.007639417,0.0001550015,0.000481409,0.0001110502,0.08052421],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9568778,"threshold_uncertainty_score":0.08574235,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05504534133697077,"score_gpt":0.2392303401815961,"score_spread":0.1841849988446254,"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."}}