{"id":"W7116700457","doi":"10.1016/j.jpubeco.2025.105544","title":"Optimal income tax deductions for mixed business and personal expenditures","year":2025,"lang":"en","type":"article","venue":"Journal of Public Economics","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Dalhousie University","funders":"","keywords":"Tax deduction; Consumption (sociology); Pareto principle; Tax rate; Marginal utility; Income tax; Fraction (chemistry)","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008795382,0.000160143,0.0005395892,0.0006602814,0.0001779597,0.000240885,0.0002715264,0.0001392015,0.00005787213],"category_scores_gemma":[0.0002861509,0.000182548,0.0001957749,0.0001089063,0.000119201,0.0008114742,0.00007439063,0.0001852459,0.00001340824],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002050896,"about_ca_system_score_gemma":0.0001357098,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002529812,"about_ca_topic_score_gemma":0.00003415457,"domain_scores_codex":[0.9984495,0.00001217316,0.0009831274,0.0002404756,0.00001182657,0.0003029091],"domain_scores_gemma":[0.9987559,0.0001397273,0.0007387385,0.0001440105,0.00007666063,0.0001449775],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0000677069,0.0001301692,0.04256725,0.00009413443,0.000389424,0.000001197928,0.0002711585,0.0002447341,0.000008427865,0.9346296,0.01885276,0.002743406],"study_design_scores_gemma":[0.003173607,0.0001647167,0.1826864,0.00004036484,0.00004209139,0.0001466589,0.000741758,0.006089839,0.00009019473,0.4646631,0.3416521,0.0005092294],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9606856,0.001586,0.008953438,0.01549274,0.002348159,0.0001592771,0.0002561496,0.00001112645,0.01050749],"genre_scores_gemma":[0.9946009,0.0001941795,0.003222477,0.0004446224,0.0007499727,0.00001609666,0.000008477116,0.0000199629,0.0007433407],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4699666,"threshold_uncertainty_score":0.7444093,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03746003876003576,"score_gpt":0.2414664947433118,"score_spread":0.204006455983276,"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."}}