{"id":"W4287243090","doi":"10.1162/rest_a_01454","title":"Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada","year":2024,"lang":"en","type":"article","venue":"The Review of Economics and Statistics","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"McMaster University","funders":"","keywords":"Tax exemption; Economics; Capital (architecture); Capital gains tax; Labour economics; Monetary economics; Public economics; Political science; Law; International taxation; Tax reform; Geography","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000528108,0.0001239289,0.0004259173,0.00007349738,0.0000376614,0.00004225728,0.0001212944,0.00002818785,0.00004520762],"category_scores_gemma":[0.0001252905,0.0001160221,0.00003253298,0.00005159046,0.00005523837,0.000105301,0.00004362501,0.0000987243,0.00002681724],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001861556,"about_ca_system_score_gemma":0.0001637921,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.2450448,"about_ca_topic_score_gemma":0.1845162,"domain_scores_codex":[0.9988803,0.00002811879,0.0006480289,0.0002727139,0.00001276497,0.0001580248],"domain_scores_gemma":[0.9991308,0.0004798333,0.0001160612,0.0001813436,0.000007744652,0.00008425459],"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":[0.0001331945,0.00004352238,0.02355,0.008559683,0.0002278328,0.0000251351,0.006002307,0.0002354256,0.00001175502,0.9025479,0.01883641,0.03982685],"study_design_scores_gemma":[0.000780355,0.0003352633,0.3904274,0.01335773,0.0001486968,0.00004153809,0.0007551198,0.05990912,0.00003157646,0.4196631,0.1131012,0.001448907],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7900423,0.1993506,0.000448186,0.003964169,0.0002655415,0.0003107838,0.005017187,0.000004272712,0.0005969427],"genre_scores_gemma":[0.7710972,0.2269633,0.0007226142,0.001003708,0.00007722482,0.00001881227,0.00001680737,0.00001475808,0.00008550276],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4828848,"threshold_uncertainty_score":0.8303643,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04268762289339673,"score_gpt":0.2516767515320049,"score_spread":0.2089891286386082,"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."}}