{"id":"W4235793465","doi":"10.2139/ssrn.2115622","title":"VAT in a Federal System: Lessons from Canada","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Public administration; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.0053531,0.0002124876,0.0008930129,0.001832576,0.009174026,0.007863117,0.002136903,0.002935517,0.008239639],"category_scores_gemma":[0.02280709,0.0002499276,0.0006505465,0.005479116,0.003938769,0.002835802,0.001948831,0.003412023,0.0003727967],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.09644292,"about_ca_system_score_gemma":0.1508099,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9929923,"about_ca_topic_score_gemma":0.994626,"domain_scores_codex":[0.9941796,0.0009368108,0.0001828129,0.0004049706,0.001654513,0.002641256],"domain_scores_gemma":[0.9826878,0.004118977,0.001104856,0.0008039734,0.009033378,0.002251196],"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":[0.000339739,0.0003404935,0.1213406,0.0001759635,0.0001527996,0.0006320601,0.005834138,0.009867593,0.0002527839,0.7079558,0.06172671,0.09138133],"study_design_scores_gemma":[0.0004971452,0.0003666188,0.3885336,0.001169325,0.0005096258,0.0003921926,0.03573903,0.03712887,0.001280844,0.2100253,0.3239889,0.0003685628],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6702127,0.005753092,0.002923375,0.09206639,0.0003136721,0.0001575873,0.002289028,0.0001877488,0.2260964],"genre_scores_gemma":[0.983766,0.001054586,0.0007766573,0.002023855,0.00004550342,0.0000175895,0.0002656497,0.00003149856,0.01201859],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09644292,"threshold_uncertainty_score":0.6997457,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02528807285245035,"score_gpt":0.2218980792466471,"score_spread":0.1966100063941968,"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."}}