{"id":"W4387257475","doi":"10.1111/caje.12685","title":"Tax compliance and firm response to electronic sales monitoring","year":2023,"lang":"en","type":"article","venue":"Canadian Journal of Economics/Revue canadienne d économique","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Taxable income; Business; Enforcement; Sales management; Sales tax; Deferred tax; Offset (computer science); Finance; Accounting; Marketing; Economics; Ad valorem tax; Double taxation; State income tax; Public economics; Tax reform","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":true,"about_ca":true,"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":[0.002458376,0.0001793458,0.0003459991,0.0008841315,0.0005510768,0.001967509,0.0006909252,0.001134063,0.00560186],"category_scores_gemma":[0.02138735,0.0001659951,0.000380754,0.001672211,0.0007441626,0.0007788356,0.0005973814,0.001392325,0.0004319649],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003401411,"about_ca_system_score_gemma":0.001772246,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07159158,"about_ca_topic_score_gemma":0.05479534,"domain_scores_codex":[0.9970621,0.0009166097,0.0002078547,0.0003277691,0.0008004214,0.0006851684],"domain_scores_gemma":[0.9550833,0.01445097,0.02519018,0.001372235,0.002782094,0.001121297],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003068461,0.0006590427,0.9438947,0.00005878889,0.0001752717,0.0002729776,0.0003567149,0.02567514,0.0009307193,0.004683972,0.001968975,0.02101679],"study_design_scores_gemma":[0.00003823033,0.0003969114,0.9518121,0.00004343556,0.0001077064,0.0001002554,0.001819961,0.03837204,0.001311711,0.001943546,0.004013594,0.00004044553],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9897675,0.0001467123,0.0009895819,0.0009527958,0.00001548335,0.00004582523,0.0003314997,0.00002933589,0.00772129],"genre_scores_gemma":[0.9986375,0.00003550944,0.00009256951,0.00004418075,0.000008716082,0.000004881405,0.0001370838,0.000001923344,0.001037662],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9284084,"threshold_uncertainty_score":0.1423498,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2058876921693891,"score_gpt":0.2190141413036733,"score_spread":0.01312644913428418,"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."}}