{"id":"W4410772531","doi":"10.2139/ssrn.5271065","title":"Policy Forum: Who Benefits? A Critical Analysis of Canada's Federal Basic Personal Amount and Personal Tax Credits","year":2025,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Calgary","funders":"","keywords":"Personal income tax; Business; Personal account; Tax credit; Personal care; Public economics; Tax reform; State income tax; Economics; Medicine; Gross income; Family medicine","routes":{"ca_aff":true,"ca_fund":false,"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":[0.03195563,0.0006893011,0.001098911,0.009415008,0.03787779,0.03263049,0.004335316,0.01284922,0.007153381],"category_scores_gemma":[0.0779734,0.0007647123,0.0008514532,0.0100235,0.02281264,0.0117223,0.003854219,0.01626175,0.0002660313],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.2649224,"about_ca_system_score_gemma":0.4413771,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9862182,"about_ca_topic_score_gemma":0.9885513,"domain_scores_codex":[0.9837016,0.003236072,0.0003343449,0.0009843428,0.006087948,0.005655676],"domain_scores_gemma":[0.899352,0.05442942,0.002255048,0.001349598,0.03732289,0.005291009],"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":[0.000118998,0.00006164381,0.006136468,0.000175493,0.00003506555,0.0002622681,0.02857527,0.0008573279,0.0001431931,0.7161168,0.2270762,0.02044115],"study_design_scores_gemma":[0.0001153423,0.00005641,0.03079632,0.001822116,0.0003190053,0.00008761083,0.1525609,0.002597237,0.001101565,0.130932,0.6792819,0.0003296351],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.07972582,0.01153076,0.001750621,0.7306396,0.002003586,0.0002628355,0.001599138,0.00006534834,0.1724224],"genre_scores_gemma":[0.8912917,0.004781558,0.001577228,0.07021818,0.0009295472,0.0001631502,0.0002775344,0.00009913505,0.0306619],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2649224,"threshold_uncertainty_score":0.8525858,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006472958969543445,"score_gpt":0.2716402309043294,"score_spread":0.265167271934786,"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."}}