{"id":"W4410557417","doi":"10.2308/tar-2024-0499","title":"Tax, Technology, and Craftsmanship","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Western University","funders":"","keywords":"Business; Economics; Accounting","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004593748,0.00006358045,0.0002187026,0.00009131934,0.00016386,0.00003233145,0.0001872667,0.00002315341,0.0000649674],"category_scores_gemma":[0.0003253175,0.0000495362,0.00003272024,0.000509911,0.00007364938,0.00005229135,0.0001060533,0.00008972279,0.000275488],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001112257,"about_ca_system_score_gemma":0.000004416754,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00001624602,"about_ca_topic_score_gemma":0.000005988071,"domain_scores_codex":[0.9994945,0.000004952926,0.0002429197,0.0001434688,0.00001056597,0.0001035779],"domain_scores_gemma":[0.9995351,0.00003264971,0.0001683021,0.000238369,0.00001972665,0.000005829644],"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":[6.264715e-7,0.000007586645,0.1382663,0.0007021604,0.00003059619,2.008147e-7,0.00002438468,1.702804e-7,0.00000143638,0.8163965,0.02025174,0.02431826],"study_design_scores_gemma":[0.00006201235,0.000002688964,0.05829168,0.0006962309,0.000009897016,0.000001252776,0.00003165625,0.00001097628,0.000002620547,0.1115622,0.8292614,0.00006738487],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.009909166,0.8180621,0.0004490036,0.06571948,0.0001901061,0.0002758182,0.000006020125,0.00007428646,0.105314],"genre_scores_gemma":[0.8553785,0.1292651,0.0002232711,0.009552385,0.00003890629,0.00007530494,8.607282e-7,0.000007185363,0.0054585],"genre_candidate":"review","genre_consensus":null,"teacher_disagreement_score":0.8454694,"threshold_uncertainty_score":0.3540933,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03439565346883214,"score_gpt":0.2616598758470087,"score_spread":0.2272642223781766,"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."}}