{"id":"W7001168217","doi":"","title":"Improving Tax Administration for R&amp;D Tax Incentives","year":2020,"lang":"en","type":"book","venue":"Korea Institute of Public Finance Research Publications (Korea Institute of Public Finance)","topic":"Innovation Policy and R&D","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Incentive; Enforcement; Revenue; Paragraph; Internal revenue; Agency (philosophy); Promotion (chess); Quality (philosophy); Sales tax","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":[0.01855963,0.0005650002,0.0005583916,0.003855917,0.004407555,0.008972539,0.001841272,0.003760043,0.03999877],"category_scores_gemma":[0.06428383,0.0006487861,0.0007765815,0.00352731,0.001034153,0.006376817,0.00322369,0.005201476,0.02110968],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01153179,"about_ca_system_score_gemma":0.05742503,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03582169,"about_ca_topic_score_gemma":0.03473255,"domain_scores_codex":[0.9829297,0.004389936,0.001481079,0.001274023,0.006950483,0.002974844],"domain_scores_gemma":[0.9502681,0.008190237,0.005426984,0.005913778,0.02586692,0.004334046],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00009905975,0.0004906339,0.01113306,0.000173624,0.00002862451,0.0001300106,0.0006044566,0.002395792,0.001353567,0.2616698,0.549417,0.1725044],"study_design_scores_gemma":[0.00008397597,0.00009000883,0.007419864,0.0001929438,0.00002446324,0.00008748633,0.0003515936,0.002101833,0.001094135,0.01271734,0.9757834,0.00005292729],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.0461039,0.005031948,0.07751408,0.1571714,0.00810558,0.004270626,0.00360327,0.004773696,0.6934255],"genre_scores_gemma":[0.4021451,0.00529678,0.1029396,0.04774949,0.002767263,0.002262712,0.005237537,0.001489768,0.4301118],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03999877,"threshold_uncertainty_score":0.1338092,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.18821009025828,"score_gpt":0.343216124581719,"score_spread":0.155006034323439,"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."}}