{"id":"W4205596577","doi":"10.33516/maj.v56i7.40-44p","title":"Goods and Services Tax in India and Other Countries: A Comparative Study","year":2021,"lang":"en","type":"article","venue":"The Management Accountant Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Government (linguistics); Goods and services; Business; Dual (grammatical number); International trade; Geography; Economy; International economics; Economics; Economic growth","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":[0.0003243842,0.0001396481,0.0002315936,0.004938311,0.0006200044,0.001795105,0.0003124731,0.0002027606,0.004099735],"category_scores_gemma":[0.001134661,0.000113816,0.000492868,0.01208308,0.0004175316,0.0006610054,0.0005778747,0.0004595267,0.0005051835],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001974114,"about_ca_system_score_gemma":0.00139851,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04745372,"about_ca_topic_score_gemma":0.04680359,"domain_scores_codex":[0.9995153,0.0000870533,0.00003964279,0.00004225164,0.0001612091,0.0001545461],"domain_scores_gemma":[0.9986174,0.0003684263,0.0004732456,0.00006097594,0.0003382263,0.0001418174],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000458746,0.000399085,0.883038,0.0006379902,0.0002957633,0.002158423,0.003749187,0.002120688,0.0005154235,0.03038734,0.01222043,0.0640189],"study_design_scores_gemma":[0.000008096153,0.00008409844,0.963903,0.0001309912,0.0001296032,0.001010281,0.007535736,0.0008819911,0.0003467896,0.0006334144,0.0253152,0.00002081146],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9317761,0.004234422,0.0001935655,0.000641417,0.00004559226,0.00003042723,0.0033258,0.00003351471,0.05971921],"genre_scores_gemma":[0.994044,0.002295534,0.0001140204,0.00006136789,0.00002111927,0.000004272441,0.001531551,0.000006863247,0.001921219],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04745372,"threshold_uncertainty_score":0.09435499,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03998700273785511,"score_gpt":0.2674219678312272,"score_spread":0.2274349650933721,"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."}}