{"id":"W4362594847","doi":"10.2139/ssrn.4407179","title":"Institutional Flexibility in Tax Law and Enforcement","year":2023,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Tax law; Business; Flexibility (engineering); Enforcement; Law and economics; Law; Double taxation; Economics; Political science; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008298533,0.0002330774,0.0006493667,0.002449601,0.003741851,0.01329748,0.001393964,0.003183204,0.01313995],"category_scores_gemma":[0.03031914,0.000614788,0.0006621712,0.003083129,0.01205222,0.008850592,0.004568347,0.003515939,0.0009435868],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005859222,"about_ca_system_score_gemma":0.005306112,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0067643,"about_ca_topic_score_gemma":0.007638273,"domain_scores_codex":[0.9930114,0.002816889,0.0005132708,0.0008324425,0.0009686603,0.001857311],"domain_scores_gemma":[0.9652422,0.02059689,0.005447905,0.004175978,0.002154428,0.002382614],"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":[0.00009183824,0.00006270606,0.004439316,0.0000251874,0.0000307365,0.0001168027,0.001245518,0.00533851,0.0001755719,0.9783165,0.001111486,0.009045665],"study_design_scores_gemma":[0.00004765172,0.00003741696,0.00859258,0.00006094922,0.00002882859,0.00006663021,0.003040245,0.004127236,0.0002929527,0.9753175,0.008350984,0.00003706953],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5487693,0.002478302,0.02579599,0.02128245,0.0002064717,0.0001015424,0.0003275601,0.000191102,0.4008473],"genre_scores_gemma":[0.9972494,0.000097262,0.0002681937,0.0001496057,0.00003133854,0.0000115519,0.00001365977,0.00001025852,0.002168599],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01329748,"threshold_uncertainty_score":0.04395753,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0172208173364452,"score_gpt":0.2543544438943834,"score_spread":0.2371336265579382,"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."}}