{"id":"W4392948396","doi":"10.1016/j.econlet.2024.111649","title":"Administrative procedures as tax enforcement tools","year":2024,"lang":"en","type":"article","venue":"Economics Letters","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto; University of British Columbia","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Enforcement; Business; Public economics; Economics; Political science; Law","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005475064,0.0003906048,0.0004719624,0.00172263,0.001367758,0.004037355,0.001089314,0.001358975,0.00814121],"category_scores_gemma":[0.03689048,0.000255722,0.000641454,0.002326171,0.002677562,0.003691913,0.001743356,0.002757554,0.0005961549],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001914751,"about_ca_system_score_gemma":0.002383953,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007339542,"about_ca_topic_score_gemma":0.006158841,"domain_scores_codex":[0.9940025,0.002847723,0.0003691517,0.0005764567,0.001081217,0.001122952],"domain_scores_gemma":[0.8975881,0.0353451,0.05725101,0.004240908,0.00380174,0.001773187],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0004714057,0.00178755,0.4088668,0.0003288299,0.0003422326,0.0007477674,0.004066245,0.02510211,0.003449947,0.4304673,0.005099357,0.1192705],"study_design_scores_gemma":[0.0003218147,0.001548636,0.5754614,0.0005083311,0.0005125823,0.0006868241,0.01171378,0.09982529,0.006134652,0.2604285,0.04259611,0.0002620924],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9327889,0.001051568,0.01763871,0.002538117,0.00007248648,0.0001634577,0.0002807202,0.0000860786,0.04537997],"genre_scores_gemma":[0.9965824,0.0002480797,0.001098686,0.0001309236,0.00003674013,0.00002869916,0.00004676075,0.000009646001,0.001817999],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00814121,"threshold_uncertainty_score":0.02895522,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06281721693458332,"score_gpt":0.2655944194974889,"score_spread":0.2027772025629056,"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."}}