{"id":"W4385730004","doi":"10.32721/ctj.2023.71.2.ptp","title":"Personal Tax Planning: Parameters of the New Tax-Free First Home Savings Account","year":2023,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Regional Socio-Economic Development Trends","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Oxford; U.S. Department of the Treasury","keywords":"Legislature; Savings account; Tax reform; Business; Tax planning; Government (linguistics); Economics; Public economics; Tax credit; Finance; International taxation","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts"],"consensus_categories":[],"category_scores_codex":[0.00134106,0.0003014186,0.0004414827,0.0006032255,0.001812226,0.0002381645,0.001935159,0.0002956673,0.0008727267],"category_scores_gemma":[0.001153455,0.0002886464,0.0003375252,0.001257613,0.0005737994,0.0003683823,0.0001128821,0.0007085856,0.00008068571],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003773716,"about_ca_system_score_gemma":0.004508059,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.6052696,"about_ca_topic_score_gemma":0.9780131,"domain_scores_codex":[0.996778,0.0001503276,0.0005883269,0.0004173802,0.0003973045,0.001668665],"domain_scores_gemma":[0.9959174,0.0003190086,0.0005230557,0.0004615012,0.0001674393,0.002611572],"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":[0.00000782377,0.000006460614,0.05637016,0.00001852332,0.0001135306,0.0002079283,0.03393997,0.0002426953,0.000005893978,0.000827557,0.9054751,0.002784318],"study_design_scores_gemma":[0.0005403081,0.0000323997,0.1364613,0.000237011,0.00004443014,0.0001241068,0.01044348,0.00007350114,0.000005481234,0.004074127,0.8475019,0.0004619222],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7402505,0.0002792962,0.00001261026,0.2485262,0.003042509,0.000302152,0.0005133383,0.00004566641,0.007027773],"genre_scores_gemma":[0.8074942,0.0002096741,0.0004505096,0.001462442,0.001389203,0.00002932751,0.00003295921,0.00008468814,0.188847],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3727435,"threshold_uncertainty_score":0.9999565,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03126908335166957,"score_gpt":0.2321965016219131,"score_spread":0.2009274182702436,"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."}}