{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005454011,0.001278007,0.002825121,0.001868131,0.0009654706,0.005416854,0.001477191,0.002668401,0.01053206],"category_scores_gemma":[0.02063261,0.001525995,0.001085361,0.001014375,0.0014384,0.003269528,0.001647445,0.003028189,0.0008915195],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004281206,"about_ca_system_score_gemma":0.006365663,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008624761,"about_ca_topic_score_gemma":0.007483442,"domain_scores_codex":[0.9984987,0.000489212,0.00007507635,0.0001854631,0.0001650575,0.0005864378],"domain_scores_gemma":[0.9927537,0.004913129,0.0006811837,0.0003216598,0.0006046428,0.0007256261],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.004773554,0.001422054,0.007126613,0.0003967783,0.0002239078,0.0006494501,0.000389955,0.6342391,0.003209295,0.2592291,0.0124336,0.07590657],"study_design_scores_gemma":[0.0008298397,0.0006363752,0.01075657,0.0002063612,0.0002918996,0.0002208958,0.0008058995,0.7813074,0.003149831,0.1966291,0.00506546,0.000100372],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8560137,0.001501787,0.06529123,0.005163503,0.0005112278,0.0007175432,0.001197605,0.000636428,0.06896701],"genre_scores_gemma":[0.9814964,0.0002700344,0.009294171,0.0001325854,0.0001077302,0.00006689362,0.000166168,0.00008212902,0.008383853],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01053206,"threshold_uncertainty_score":0.0352332,"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."}}