{"id":"W4396715381","doi":"10.29173/mlj1273","title":"Readability in the Canadian Tax System","year":2022,"lang":"en","type":"article","venue":"Manitoba Law Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Dalhousie University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Statute; Readability; Legislation; Statutory law; Internal revenue; Public economics; Agency (philosophy); Business; Ad valorem tax; Revenue; State income tax; Income tax; Indirect tax; Tax law; Tax reform; Accounting; Economics; Law; Political science; Marketing; Sociology; Computer science","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":true,"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":[0.003554674,0.0002125199,0.0003574119,0.006746945,0.004002264,0.004344479,0.001031293,0.0003838516,0.007576904],"category_scores_gemma":[0.04053108,0.0001570133,0.0003949819,0.011169,0.002285268,0.001430145,0.001302081,0.000696305,0.0004214602],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03028575,"about_ca_system_score_gemma":0.02422968,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9505854,"about_ca_topic_score_gemma":0.9420764,"domain_scores_codex":[0.9926987,0.0006566028,0.0002532219,0.000462255,0.005228401,0.0007006867],"domain_scores_gemma":[0.9612992,0.006083882,0.004481708,0.001744531,0.02536356,0.001027057],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0006589121,0.0002511968,0.5549034,0.0003351298,0.0001507512,0.0005141273,0.129207,0.003468412,0.002562608,0.04515912,0.0289781,0.2338111],"study_design_scores_gemma":[0.00001236744,0.00006221834,0.949046,0.0001131683,0.00003511955,0.00008742053,0.01756085,0.001588178,0.0008176973,0.001930354,0.02866794,0.00007874712],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9098992,0.0004565085,0.0006551729,0.001105531,0.00003348107,0.00008547709,0.003024656,0.00009125024,0.08464875],"genre_scores_gemma":[0.9904565,0.0001956848,0.000438729,0.0001165139,0.000008474096,0.0000169707,0.001192147,0.00003077598,0.007544036],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04941463,"threshold_uncertainty_score":0.2197395,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04803990159498441,"score_gpt":0.2087710903953653,"score_spread":0.1607311888003809,"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."}}