{"id":"W4366569678","doi":"10.32721/ctj.2023.71.1.sym.li","title":"Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Pillar; Political science; Regional science; Computer science; Operations research; Economics; Public economics; Engineering; Geography; Mechanical 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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0009697691,0.0003672472,0.0007976562,0.0009760893,0.0003772801,0.000173326,0.0005342435,0.0001862134,0.0002812538],"category_scores_gemma":[0.0005278903,0.0004810349,0.0001209837,0.001028258,0.0001015155,0.0004264441,0.00008423063,0.0006548361,0.0002465024],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00795557,"about_ca_system_score_gemma":0.001793334,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9944497,"about_ca_topic_score_gemma":0.9999122,"domain_scores_codex":[0.9960372,0.00004441639,0.001098167,0.000728245,0.000041344,0.00205067],"domain_scores_gemma":[0.9966406,0.00008540822,0.0003888934,0.0004680386,0.00004293067,0.002374164],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000029411,0.00002679976,0.5819502,0.0001661722,0.0002224203,0.002636116,0.002116224,0.002345662,0.00001362255,0.07814983,0.3257814,0.006562058],"study_design_scores_gemma":[0.002574749,0.0001173007,0.4468524,0.0001948441,0.00002813779,0.00122238,0.001390558,0.0130462,0.00001051207,0.1614352,0.371476,0.001651681],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9401445,0.001891647,0.00001369535,0.04209558,0.002150034,0.000244008,0.003304006,0.00002404333,0.01013243],"genre_scores_gemma":[0.9927644,0.0002798315,0.00009892909,0.001507456,0.001301048,0.00002409448,0.00004976412,0.00006143034,0.003913011],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1350978,"threshold_uncertainty_score":0.9997641,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01811151612899401,"score_gpt":0.1849594879190051,"score_spread":0.1668479717900111,"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."}}