{"id":"W4285005974","doi":"10.32721/ctj.2022.70.2.pf.rocha","title":"Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue; Business; Latin Americans; Government (linguistics); Goods and services; Value-added tax; Tax revenue; Value (mathematics); Government revenue; Perspective (graphical); Administration (probate law); Public economics; Commerce; Accounting; Economics; Economy; Political science; Law","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":[0.004911086,0.000425086,0.0003659399,0.002047904,0.01123648,0.01023468,0.002512621,0.01092524,0.03843925],"category_scores_gemma":[0.01567055,0.000294246,0.000817528,0.003718561,0.002542476,0.003747106,0.002390767,0.0046816,0.003665249],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.06112931,"about_ca_system_score_gemma":0.3492013,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9820405,"about_ca_topic_score_gemma":0.9824759,"domain_scores_codex":[0.9944134,0.0004745453,0.0001220518,0.0002330765,0.002619941,0.002136886],"domain_scores_gemma":[0.9846661,0.002120637,0.0002873057,0.0003302367,0.009095323,0.003500367],"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":[0.00007682681,0.0001928139,0.007368731,0.0001638616,0.00002008943,0.0004273739,0.0009735221,0.001434692,0.0005438082,0.2332828,0.7009547,0.05456066],"study_design_scores_gemma":[0.0000496356,0.00002668017,0.007075114,0.0001861608,0.0000194488,0.00005664889,0.002237332,0.001257991,0.0004115545,0.008367562,0.9802317,0.00008022282],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.01840642,0.002711816,0.002226024,0.570838,0.002239586,0.000486684,0.005536282,0.0004804105,0.3970747],"genre_scores_gemma":[0.2433389,0.006674947,0.01188843,0.1871307,0.0009942299,0.0002581495,0.004110132,0.0002907409,0.5453137],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.06112931,"threshold_uncertainty_score":0.4435263,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.027650976255597,"score_gpt":0.1891747008438091,"score_spread":0.1615237245882121,"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."}}