{"id":"W6978117268","doi":"10.71889/5fylantbak.29869409.v1","title":"Does Tax Smoothing Differ by the Level of Government? Time Series Evidence from Canada and the United States","year":2014,"lang":"en","type":"article","venue":"Figshare","topic":"Military Technology and Strategies","field":"Engineering","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Smoothing; Tax rate; Series (stratigraphy); Tax reform; State income tax; State (computer science); Time series","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":[0.001817866,0.0001553195,0.0005012316,0.00159231,0.00134775,0.002016877,0.0007197229,0.0005835713,0.00470747],"category_scores_gemma":[0.01916449,0.0001649044,0.0005706675,0.005205362,0.001319773,0.0008330553,0.000444301,0.0009144751,0.0004277631],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008625279,"about_ca_system_score_gemma":0.0127188,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.956651,"about_ca_topic_score_gemma":0.9576103,"domain_scores_codex":[0.998776,0.0001592995,0.00006255756,0.0001601831,0.0004755169,0.0003664778],"domain_scores_gemma":[0.9845984,0.005701573,0.00305416,0.001184631,0.004568949,0.000892264],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005512457,0.0001269679,0.8967404,0.0001058889,0.0004197183,0.0002340921,0.002567673,0.006744764,0.0004767503,0.01631549,0.008258832,0.06745812],"study_design_scores_gemma":[0.00002170167,0.00003455075,0.9857945,0.00005345893,0.0001435692,0.00003046332,0.002502507,0.002325671,0.0002139412,0.001795018,0.007057269,0.000027208],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9700127,0.002276726,0.0006691969,0.005842439,0.00004030593,0.00002844292,0.002018279,0.00004436575,0.01906738],"genre_scores_gemma":[0.9955101,0.0009096573,0.0001946192,0.0002217859,0.00001231454,0.000003049707,0.0008117718,0.000009581813,0.002327145],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04334897,"threshold_uncertainty_score":0.08720845,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01653991364234648,"score_gpt":0.1832601537200576,"score_spread":0.1667202400777111,"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."}}