{"id":"W4395037076","doi":"10.32721/ctj.2024.72.1.pf.gammie","title":"Policy Forum: Some Reflections on Ethical Considerations in Tax Litigation","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax policy; Political science; Engineering ethics; Ethical issues; Business; Law and economics; Public economics; Economics; Law; Tax reform; Engineering","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":["scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005017367,0.0002236117,0.0002292728,0.002620142,0.0006370737,0.001204718,0.00017507,0.0003046767,0.001006694],"category_scores_gemma":[0.001354554,0.0002376461,0.0001209332,0.001225685,0.00008090321,0.00110838,0.00001977138,0.001459245,0.0004594916],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001207566,"about_ca_system_score_gemma":0.0008543331,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.524209,"about_ca_topic_score_gemma":0.9824597,"domain_scores_codex":[0.9982045,0.00004410917,0.0004694089,0.0003367173,0.0001421893,0.0008030394],"domain_scores_gemma":[0.9989848,0.0001179662,0.0001430317,0.0002234371,0.0001918853,0.0003388978],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000003996866,0.00001439278,0.000614225,0.00006364373,0.00002509181,0.0006406613,0.0007060292,0.0005740741,0.00009557243,0.8034933,0.1918124,0.001956663],"study_design_scores_gemma":[0.0002689849,0.00002525874,0.003438315,0.0003431444,0.00002660708,0.0002118775,0.0007620618,0.001936463,0.00001647502,0.100256,0.8923807,0.0003341048],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.08725083,0.0004884768,0.0001440604,0.8262084,0.003422285,0.0004801429,0.0001830139,0.0001749484,0.08164786],"genre_scores_gemma":[0.9632398,0.00002460801,0.0001077064,0.02093396,0.004671601,0.00003487911,0.00006183369,0.00004954341,0.01087603],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.875989,"threshold_uncertainty_score":0.9999065,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03311919619629403,"score_gpt":0.2751817658007487,"score_spread":0.2420625696044546,"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."}}