{"id":"W4210270753","doi":"10.32721/ctj.2021.69.4.pf.minas","title":"Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Inclusion (mineral); Capital gains tax; Capital (architecture); Perspective (graphical); Public economics; Economics; Relevance (law); Capital income; Tax policy; Labour economics; Monetary economics; Political science; Double taxation; Tax reform; International taxation; Ad valorem tax; Sociology; Law; Geography","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":[0.01006382,0.0002851113,0.0005401521,0.001399806,0.02242501,0.01034148,0.002873043,0.005241732,0.008808153],"category_scores_gemma":[0.01841584,0.000432306,0.0005383809,0.003785702,0.005337671,0.00393317,0.003804626,0.009667906,0.0004719383],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.12228,"about_ca_system_score_gemma":0.3028598,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9915658,"about_ca_topic_score_gemma":0.9936891,"domain_scores_codex":[0.9857385,0.002130628,0.0004268255,0.0007746581,0.006697592,0.004231873],"domain_scores_gemma":[0.9817964,0.002364441,0.0006793421,0.000442077,0.009868946,0.004848761],"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":[0.0002520835,0.0003620957,0.02401359,0.0005145841,0.000070328,0.001705057,0.04305682,0.001339195,0.00149351,0.4516584,0.3528644,0.12267],"study_design_scores_gemma":[0.00003934447,0.00009532052,0.03621904,0.0003859765,0.00004129049,0.0002679312,0.02442093,0.000935031,0.0005180646,0.008892661,0.9279702,0.0002140923],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.1137883,0.00723825,0.001152508,0.6852643,0.002471321,0.0001427442,0.0005099724,0.00007422896,0.1893584],"genre_scores_gemma":[0.6949299,0.01358229,0.003389357,0.09400077,0.0005141358,0.0000944307,0.0004133716,0.0001128575,0.1929629],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.12228,"threshold_uncertainty_score":0.8872079,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03510925806718227,"score_gpt":0.2344630536294653,"score_spread":0.199353795562283,"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."}}