{"id":"W4395037221","doi":"10.32721/ctj.2024.72.1.pf.latulippe","title":"Policy Forum: Transparency—An Essential Condition for Ethical Behaviour in Tax Planning","year":2024,"lang":"en","type":"article","venue":"Canadian Tax Journal/Revue fiscale canadienne","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Transparency (behavior); Tax planning; Business; Public economics; Political science; Economics; Law; Tax avoidance; Tax credit","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04715686,0.001098245,0.001299194,0.002019284,0.01813523,0.02547182,0.002972036,0.08498649,0.02305989],"category_scores_gemma":[0.09020522,0.0008627389,0.001060059,0.00206426,0.01673853,0.009843408,0.005947256,0.03249315,0.006305189],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02474077,"about_ca_system_score_gemma":0.08351874,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05372948,"about_ca_topic_score_gemma":0.03838823,"domain_scores_codex":[0.9686026,0.009346824,0.002411776,0.003263781,0.01162638,0.004748591],"domain_scores_gemma":[0.9043244,0.05452932,0.006912785,0.005065652,0.01883529,0.01033259],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004321629,0.00007016529,0.0003222273,0.0001917368,0.00001111227,0.0003303948,0.003368753,0.0002310995,0.0007809612,0.2723422,0.7024833,0.01982486],"study_design_scores_gemma":[0.00004044219,0.00001304186,0.0006832768,0.0004485637,0.00001119574,0.0001393688,0.0009060682,0.0004276391,0.0004241688,0.05472167,0.9421207,0.00006375096],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.001531583,0.002715843,0.002304371,0.9270979,0.0136884,0.0001946319,0.0003590407,0.0001849795,0.05192321],"genre_scores_gemma":[0.1800084,0.004614605,0.01560936,0.5412719,0.02854911,0.001124121,0.0007332747,0.0006142395,0.2274749],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.08498649,"threshold_uncertainty_score":0.2493923,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02163429472899958,"score_gpt":0.2616950179502762,"score_spread":0.2400607232212766,"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."}}