{"id":"W649951473","doi":"","title":"Restitution of Overpaid Tax","year":2013,"lang":"en","type":"book","venue":"Hart eBooks","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Restitution; Unjust enrichment; Law; Political science; Law and economics; Sociology","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":[0.001240131,0.0004125051,0.0003083507,0.001469952,0.001980645,0.004563336,0.001049095,0.002383862,0.01809915],"category_scores_gemma":[0.002375173,0.0003547233,0.0003442101,0.001389123,0.004543751,0.002907431,0.001728919,0.00312601,0.006429492],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004872076,"about_ca_system_score_gemma":0.003653867,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01622619,"about_ca_topic_score_gemma":0.01149628,"domain_scores_codex":[0.9981543,0.0002664419,0.00009708732,0.0002564955,0.0009917006,0.0002340087],"domain_scores_gemma":[0.9991196,0.0003119018,0.00009174575,0.0001420332,0.0002880304,0.00004672861],"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":[0.00001156512,0.00002619592,0.0002281806,0.00008286101,0.000002601601,0.0001191505,0.001098907,0.0001989035,0.0001747254,0.8533549,0.1076957,0.03700631],"study_design_scores_gemma":[0.000003113223,0.00001827518,0.000999651,0.0003801018,0.000003864845,0.0001781531,0.000291864,0.0001574811,0.0002723132,0.05936718,0.9383159,0.00001216563],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.003679331,0.02294969,0.002572715,0.006864053,0.001196863,0.00008375809,0.0001472239,0.0001101162,0.9623963],"genre_scores_gemma":[0.1636549,0.03496139,0.001568161,0.005407206,0.00163381,0.0001356341,0.0003898519,0.0001849104,0.7920641],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.01809915,"threshold_uncertainty_score":0.06054771,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01835198667668099,"score_gpt":0.2061740353435249,"score_spread":0.1878220486668439,"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."}}