{"id":"W4230830648","doi":"10.2139/ssrn.2853670","title":"Tax Law and Technology Change","year":2016,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Innovation Policy and R&D","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"Queen's University","funders":"","keywords":"Download; Internet privacy; Computer science; World Wide Web","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006856371,0.00006988381,0.0001291914,0.0002508951,0.0001358567,0.00001885419,0.0001132796,0.00009081098,0.00007181783],"category_scores_gemma":[0.00003609488,0.00005433723,0.00002422328,0.000202264,0.00009141166,0.0002059002,0.00002561901,0.0003907644,0.0002200239],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002044595,"about_ca_system_score_gemma":0.00006572604,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006645101,"about_ca_topic_score_gemma":0.0002375739,"domain_scores_codex":[0.9986832,0.000004833683,0.000239158,0.0001304932,0.00001591817,0.0009264644],"domain_scores_gemma":[0.9996701,0.00000972303,0.0001672714,0.00009909784,0.00002709997,0.00002665164],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00000247409,0.00001046169,0.003094189,0.000001246511,0.00002067067,5.414956e-7,0.00002986083,1.041097e-8,0.00005392384,0.9897776,0.0000749536,0.00693412],"study_design_scores_gemma":[0.0003815681,0.00008602923,0.0003348241,0.000005107171,0.000001321952,0.0001617421,0.00005027731,0.000002846416,0.00008020626,0.8994491,0.09936019,0.00008682772],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5793394,0.03542681,0.02211346,0.250593,0.001368255,0.0004513783,0.0001194981,0.0001919129,0.1103962],"genre_scores_gemma":[0.9920827,0.00296813,0.00003170209,0.0008885789,0.0002797941,0.000006787642,3.843765e-7,0.00001107081,0.003730913],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4127432,"threshold_uncertainty_score":0.2828035,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02242025512586297,"score_gpt":0.2207536344786869,"score_spread":0.1983333793528239,"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."}}