{"id":"W4366569674","doi":"10.32721/ctj.2023.71.1.pf.romano","title":"Policy Forum: The Income Taxation of Crypto Contracts","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International taxation; Income tax; Business; Tax law; Position (finance); Double taxation; Revenue; Capital gains tax; Agency (philosophy); Capital (architecture); Economics; Finance; Accounting; Public economics; Tax reform; Ad valorem tax","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007038422,0.0001896367,0.0002508082,0.001202714,0.0005842188,0.0002722988,0.0005128811,0.0001003737,0.0003462608],"category_scores_gemma":[0.001157777,0.0001619555,0.0001217926,0.002140132,0.00009691049,0.000669697,0.0000487338,0.0003520829,0.0002938333],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003554628,"about_ca_system_score_gemma":0.0004774326,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.3089909,"about_ca_topic_score_gemma":0.9243109,"domain_scores_codex":[0.9983322,0.00002540838,0.0004716231,0.0001999556,0.0001565783,0.000814235],"domain_scores_gemma":[0.9977865,0.0000733893,0.001150146,0.0003277214,0.0004202927,0.0002419903],"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":[0.00005706614,0.00004366216,0.1224465,0.0003462796,0.0001721863,0.0007921039,0.001202566,0.003071317,0.001712532,0.1959079,0.6158343,0.05841358],"study_design_scores_gemma":[0.0007758107,0.00002177357,0.2665832,0.0002008526,0.00004915259,0.0001157119,0.00168226,0.003680867,0.00005553205,0.02702034,0.6993786,0.0004359136],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8276313,0.00009894119,0.0001364002,0.1571842,0.001262673,0.0003786306,0.0001058702,0.00007091158,0.01313102],"genre_scores_gemma":[0.9866323,0.00003297023,0.00002892671,0.003442828,0.002067579,0.00001703558,0.00005132262,0.00003855217,0.007688446],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.61532,"threshold_uncertainty_score":0.6956106,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01520256221390785,"score_gpt":0.2006274734562526,"score_spread":0.1854249112423447,"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."}}