{"id":"W43452858","doi":"","title":"The compliance costs of VAT in the hotel industry in Mauritius","year":2000,"lang":"en","type":"article","venue":"","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Compliance (psychology); Quarter (Canadian coin); Legislation; Hotel industry; Business; Hospitality industry; Operations management; Accounting; Economics; Tourism; Geography","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003232778,0.00006341165,0.000151667,0.0000440225,0.0000656581,0.00002610225,0.0002641281,0.0000742249,0.0005306009],"category_scores_gemma":[0.00003401827,0.00004467083,0.00003061112,0.0002989657,0.00007911594,0.00006030379,0.00001755807,0.0002741773,0.0002160113],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000349833,"about_ca_system_score_gemma":0.000005735404,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005648901,"about_ca_topic_score_gemma":0.0009385769,"domain_scores_codex":[0.9993197,0.0000160028,0.0003532897,0.0001301232,0.00002606366,0.0001548594],"domain_scores_gemma":[0.9995782,0.00009213002,0.00009668442,0.0002127095,0.000009394905,0.00001083734],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002536397,0.0001344235,0.6246889,0.000009912299,0.00001172532,0.000003055358,0.0009539504,0.0002091616,0.000001446199,0.3488961,0.005230364,0.01983559],"study_design_scores_gemma":[0.0003669188,0.00001585735,0.9315071,0.00002321941,3.715601e-7,0.00000137127,0.0008494784,0.0003507693,0.000008121527,0.01848799,0.04830399,0.00008486174],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5857561,0.002039195,0.00003157098,0.004118527,0.00007902489,0.000167691,0.0000184305,0.000007975795,0.4077815],"genre_scores_gemma":[0.9954979,0.0006225642,0.00004432278,0.0008572997,0.0000174439,0.00002533274,8.038933e-7,0.0000037364,0.002930631],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4097418,"threshold_uncertainty_score":0.5809708,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06875220879905905,"score_gpt":0.2593088368381224,"score_spread":0.1905566280390633,"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."}}