{"id":"W4308076755","doi":"10.32721/ctj.2022.70.3.pf.neill.snoddon","title":"Policy Forum: Tax Expenditures—Lessons from the Elimination of Ontario's Tuition and Education Tax Credits","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Scrutiny; Public economics; Economics; Value-added tax; Direct tax; Tax reform; Indirect tax; Changeover; Earned income tax credit; Audit; Ad valorem tax; State income tax; Accounting; Political science; Law; Engineering","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":[0.003249524,0.0003252836,0.0003208695,0.001227589,0.009969281,0.006699375,0.00157797,0.004133632,0.01063269],"category_scores_gemma":[0.009268254,0.0002372183,0.0004296084,0.002276412,0.004429379,0.002545612,0.001486562,0.00356238,0.000751136],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.09597505,"about_ca_system_score_gemma":0.195811,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9895119,"about_ca_topic_score_gemma":0.9934871,"domain_scores_codex":[0.9963993,0.0002935649,0.00007364791,0.0002006411,0.001840176,0.00119265],"domain_scores_gemma":[0.9916393,0.001116459,0.0003414035,0.0003113101,0.005033909,0.001557583],"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":[0.00012282,0.00005950129,0.01308894,0.0002948398,0.00003301522,0.0004934319,0.005966984,0.0009333461,0.0007450675,0.2694839,0.6309572,0.07782101],"study_design_scores_gemma":[0.00002524428,0.00001748737,0.02533724,0.0002493744,0.00002253068,0.00003773315,0.00258719,0.0002421237,0.0003037461,0.006525894,0.9646073,0.00004414988],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.0305247,0.01081424,0.0009175071,0.7456938,0.002230976,0.00008097987,0.001745195,0.00009401923,0.2078984],"genre_scores_gemma":[0.5372176,0.01944062,0.002818048,0.0681642,0.002289804,0.00009765275,0.00151588,0.0001532926,0.368303],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.09597505,"threshold_uncertainty_score":0.696351,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01635223375272504,"score_gpt":0.254224470057921,"score_spread":0.237872236305196,"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."}}