{"id":"W4385727005","doi":"10.32721/ctj.2023.71.2.plekhanova","title":"Strategic Narratives in International Tax Policy Making: BEPS Action 1 and the Stability Argument","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":"University of Oxford; U.S. Department of the Treasury","keywords":"Base erosion and profit shifting; Narrative; Argument (complex analysis); Tax policy; Argumentative; Economics; Political science; International taxation; Boilerplate text; Law and economics; Public economics; Tax reform; Law; Linguistics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.01833112,0.0006713879,0.0004140486,0.002568458,0.01272237,0.01818465,0.001422604,0.004734131,0.003315132],"category_scores_gemma":[0.02663434,0.0004570327,0.000546272,0.002355149,0.04571497,0.02470669,0.01088626,0.006318716,0.0003322395],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01366723,"about_ca_system_score_gemma":0.01153522,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008746522,"about_ca_topic_score_gemma":0.00570204,"domain_scores_codex":[0.9852631,0.01099902,0.0003790644,0.0005663668,0.001700208,0.00109219],"domain_scores_gemma":[0.9789135,0.01590699,0.002091851,0.0009508049,0.001246308,0.0008905362],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000006471248,0.000004514722,0.0001503905,0.00001388109,0.000001252572,0.00006333245,0.0318588,0.0001101288,0.00001736739,0.965876,0.0005590948,0.001338723],"study_design_scores_gemma":[0.00002385413,0.0000223722,0.0003759299,0.0004316674,0.00001283735,0.0001613919,0.1410513,0.001072041,0.0004329226,0.7305096,0.1258752,0.00003078877],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1595811,0.004478877,0.05795231,0.1658138,0.001103407,0.0002427232,0.00009913633,0.00007101392,0.6106577],"genre_scores_gemma":[0.9886428,0.0008625273,0.002374179,0.002036844,0.00008736613,0.0000853467,0.00002405345,0.00002181374,0.005865152],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01833112,"threshold_uncertainty_score":0.09916317,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04769380141745128,"score_gpt":0.2452379419825883,"score_spread":0.1975441405651371,"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."}}