{"id":"W4210816189","doi":"10.32721/ctj.2021.69.4.pf.smart","title":"Policy Forum: Inequity and Inefficiency in the Tax Treatment of Capital Gains","year":2021,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Economics; State income tax; Inefficiency; Tax reform; Public economics; Ad valorem tax; Indirect tax; Capital gains tax; Labour economics; Value-added tax; Tax credit; Tax revenue; Capital (architecture); Monetary economics; Market economy","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":[0.006478849,0.000533858,0.0005846881,0.002136005,0.0163577,0.01252815,0.002055622,0.01001982,0.02613361],"category_scores_gemma":[0.01573122,0.0003393223,0.0004996975,0.003210753,0.008275202,0.003889875,0.002424915,0.007126741,0.001157268],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.108276,"about_ca_system_score_gemma":0.2015824,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.967129,"about_ca_topic_score_gemma":0.9703891,"domain_scores_codex":[0.9937671,0.0009392659,0.0001147452,0.0004251687,0.002261234,0.002492325],"domain_scores_gemma":[0.9915326,0.002120198,0.0003806404,0.0003230788,0.004148273,0.001495276],"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":[0.00003676995,0.00003001654,0.001781822,0.00008567061,0.00001163344,0.000106005,0.001695717,0.0004792955,0.0001803786,0.446601,0.5260637,0.02292803],"study_design_scores_gemma":[0.00003388183,0.00001256198,0.006239625,0.0003494997,0.00002950033,0.00004822468,0.002306442,0.0006963965,0.000347225,0.03430957,0.9555613,0.00006569636],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.00753783,0.01209496,0.0008696562,0.7723098,0.003035568,0.00007332527,0.001148172,0.00009594679,0.2028348],"genre_scores_gemma":[0.4271395,0.020129,0.003266735,0.166038,0.002812792,0.0001219324,0.001043271,0.0002188863,0.3792299],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.891724,"threshold_uncertainty_score":0.7856012,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02551301280367145,"score_gpt":0.271662228863779,"score_spread":0.2461492160601075,"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."}}