{"id":"W4387779139","doi":"10.1515/bejm-2022-0193","title":"Optimal Taxation of Informal Firms: Misreporting Costs and a Tax Reform in Brazil","year":2023,"lang":"en","type":"article","venue":"The B E Journal of Macroeconomics","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Windsor","funders":"Fundação de Amparo à Pesquisa do Estado de São Paulo","keywords":"Economics; Revenue; Differential (mechanical device); Tax reform; Tax revenue; Microeconomics; Public economics; Monetary economics; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001393724,0.00007657574,0.0002987449,0.0002334822,0.00006240078,0.00002297349,0.0001558507,0.00003540364,0.00002645774],"category_scores_gemma":[0.0001979221,0.00006646539,0.00005949916,0.0001622949,0.00006836188,0.0002814961,0.00007544814,0.0001368715,0.00003358187],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000132698,"about_ca_system_score_gemma":0.00002649617,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001770909,"about_ca_topic_score_gemma":0.0001453966,"domain_scores_codex":[0.9986577,0.000008489518,0.001090474,0.00007025876,0.00002521324,0.0001478592],"domain_scores_gemma":[0.996859,0.00006053192,0.002894948,0.0001122235,0.0000423588,0.00003093078],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004432939,0.00008498703,0.913214,0.0001281733,0.0002433765,0.0000135856,0.01123042,0.01506314,0.0001066062,0.03912611,0.001856182,0.01849014],"study_design_scores_gemma":[0.001125044,0.0001329256,0.9763185,0.0000539179,0.000008452348,0.00007824403,0.004086512,0.005779553,0.0001787975,0.004125573,0.007957333,0.000155181],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.992232,0.0005186232,0.0001514157,0.0009976419,0.0001787033,0.00007350424,0.00002111842,0.000005481315,0.005821535],"genre_scores_gemma":[0.9978991,0.001324658,0.0003376359,0.0001143678,0.00005478543,0.00000208506,0.000001586514,0.000007780067,0.0002580564],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06310449,"threshold_uncertainty_score":0.271038,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02701240934569578,"score_gpt":0.2560445826345124,"score_spread":0.2290321732888166,"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."}}