{"id":"W4308067518","doi":"10.32721/ctj.2022.70.3.wood","title":"Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Carbon neutrality; Tax reform; Revenue; Public economics; Indirect tax; Ad valorem tax; Value-added tax; Economics; Carbon tax; Direct tax; Tax credit; Double taxation; Business; Finance; Greenhouse gas","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":[0.02028756,0.0004588556,0.0007674383,0.001870644,0.02000509,0.0175627,0.002776684,0.004151944,0.005452359],"category_scores_gemma":[0.04011184,0.000417005,0.0006656938,0.005038028,0.02136084,0.006844909,0.00390823,0.0101226,0.0004249187],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.2344287,"about_ca_system_score_gemma":0.2460244,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9885579,"about_ca_topic_score_gemma":0.9886115,"domain_scores_codex":[0.9812077,0.004874258,0.0005073042,0.001421121,0.006532376,0.005457176],"domain_scores_gemma":[0.9733506,0.008575407,0.0009207358,0.001441879,0.01217455,0.003536795],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00006383932,0.00007795083,0.00432355,0.0001608882,0.00002088127,0.0005599033,0.01772867,0.002455433,0.0002294905,0.8971026,0.03108045,0.0461963],"study_design_scores_gemma":[0.00007316278,0.00006107804,0.01332773,0.0008930293,0.00003779092,0.0003513254,0.04195783,0.002729233,0.0006919112,0.1387504,0.8008814,0.0002450428],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1008872,0.01526971,0.007915339,0.4064339,0.001026709,0.0001253162,0.0002858521,0.0001218747,0.4679341],"genre_scores_gemma":[0.927604,0.01375663,0.005604021,0.01599061,0.0002116043,0.00004309868,0.0001189964,0.0001233349,0.03654762],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2344287,"threshold_uncertainty_score":0.8879542,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04982009209528826,"score_gpt":0.2384899682626212,"score_spread":0.1886698761673329,"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."}}