{"id":"W4391291022","doi":"10.32721/ctj.2023.71.4.pf.hickey","title":"Policy Forum: Bunching in the Political Contribution Tax Credit Schedule—Theory, Evidence, and Policy","year":2022,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax credit; Public economics; Indirect tax; Economics; Tax reform; Ad valorem tax; Value-added tax; Schedule; Tax avoidance; Double taxation; Direct tax; Tax rate; Government (linguistics); Monetary economics","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01754263,0.0003573089,0.0007163037,0.003204035,0.00471498,0.00726111,0.002735134,0.004299196,0.01233809],"category_scores_gemma":[0.05772008,0.0003410643,0.0005918804,0.008424425,0.005292737,0.003029145,0.001288217,0.003671501,0.0007530962],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.05117324,"about_ca_system_score_gemma":0.07797916,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.9413691,"about_ca_topic_score_gemma":0.9154385,"domain_scores_codex":[0.9914793,0.003027988,0.0002222557,0.0007686568,0.003001998,0.001499822],"domain_scores_gemma":[0.9314375,0.04041846,0.008512005,0.002117377,0.01478264,0.002732005],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0009246947,0.0006874789,0.1831623,0.0008262904,0.0002930777,0.0002874759,0.004343122,0.00539942,0.0002634523,0.2790703,0.2292549,0.2954875],"study_design_scores_gemma":[0.0006689959,0.0004270844,0.354965,0.003147904,0.000611598,0.0001145562,0.01257911,0.0109911,0.001558114,0.07690909,0.5377157,0.0003117581],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.2767169,0.04907933,0.006275516,0.4960114,0.002493458,0.000696046,0.01583524,0.0003355791,0.1525566],"genre_scores_gemma":[0.9212207,0.01961942,0.002999809,0.0191434,0.000985382,0.0001838542,0.002884423,0.00005057206,0.03291233],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9413691,"threshold_uncertainty_score":0.3712896,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02946462759751975,"score_gpt":0.2343851508460752,"score_spread":0.2049205232485554,"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."}}