{"id":"W597307121","doi":"","title":"Effective responses to aggressive tax planning : what Canada can learn from other jurisdictions","year":2009,"lang":"en","type":"book","venue":"Canadian Tax Foundation eBooks","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Tax planning; Business; Public economics; Political science; Psychology; Economics; Tax credit; Tax avoidance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.004513868,0.000518623,0.000416505,0.001762666,0.01187222,0.01084287,0.002424187,0.003398437,0.01188021],"category_scores_gemma":[0.01086287,0.0002689509,0.000355572,0.002949122,0.007494553,0.003212919,0.002547562,0.005370568,0.001035354],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08583798,"about_ca_system_score_gemma":0.2647577,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9883136,"about_ca_topic_score_gemma":0.9956496,"domain_scores_codex":[0.9939932,0.0006902213,0.00009370654,0.0002050703,0.002973207,0.002044562],"domain_scores_gemma":[0.9878533,0.001046795,0.0002408531,0.0002716828,0.007517405,0.003069995],"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":[0.00002102837,0.00008468567,0.004066058,0.0001530056,0.0000197186,0.0001595756,0.00636449,0.0006761716,0.0001245041,0.10993,0.7136768,0.1647239],"study_design_scores_gemma":[0.00001723842,0.00001743906,0.009663372,0.0005058327,0.00002955065,0.00005899421,0.01750639,0.000298824,0.0002219658,0.01516136,0.9564683,0.00005071099],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.01452124,0.0284428,0.001973575,0.4657868,0.003174298,0.0001009098,0.0005474917,0.0001826109,0.4852702],"genre_scores_gemma":[0.4869661,0.06545281,0.009424941,0.09761922,0.001089716,0.0001405209,0.000938557,0.0002907143,0.3380775],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.08583798,"threshold_uncertainty_score":0.6228011,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01575273780348994,"score_gpt":0.2213911472473933,"score_spread":0.2056384094439034,"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."}}