{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008092664,0.0001462329,0.0002965217,0.001259923,0.0011531,0.003679314,0.0003153536,0.002914163,0.02435088],"category_scores_gemma":[0.005453642,0.0001308043,0.0003409215,0.00140058,0.002275095,0.00287952,0.0008530782,0.002575595,0.001602685],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00233747,"about_ca_system_score_gemma":0.001769579,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008968299,"about_ca_topic_score_gemma":0.009391091,"domain_scores_codex":[0.9994249,0.0001421186,0.00002892559,0.0001036918,0.0001297973,0.000170566],"domain_scores_gemma":[0.9973956,0.001340511,0.0006336467,0.0001899,0.0002837183,0.0001566535],"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":[0.00003588095,0.00009428971,0.003607744,0.00002612454,0.00001439606,0.0001254968,0.0002058008,0.001264862,0.0001101804,0.9701524,0.009987012,0.01437581],"study_design_scores_gemma":[0.00003390914,0.00004281969,0.008037051,0.00007195646,0.00002832861,0.0001587771,0.000496783,0.002468344,0.0002926653,0.9108928,0.07745899,0.00001759975],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2648889,0.01214092,0.006877698,0.09975293,0.0008464853,0.00006891229,0.001101585,0.00008493008,0.6142377],"genre_scores_gemma":[0.9260979,0.003287064,0.0002914748,0.002572078,0.0005210292,0.00001865345,0.0001336185,0.00001624229,0.06706193],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02435088,"threshold_uncertainty_score":0.08146179,"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."}}