{"id":"W806544168","doi":"","title":"Global R&D Incentives Compared","year":2013,"lang":"en","type":"article","venue":"Journal of accountancy online/Journal of accountancy","topic":"Innovation Policy and R&D","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Tax credit; Tax deduction; Business; Incentive; Economics; Tax exemption; Tax incentive; Actuarial science; Finance; Accounting; Public economics; State income tax; Tax reform; Gross income; Microeconomics; Macroeconomics; Law","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001350481,0.0004021408,0.001377899,0.0008940961,0.0001671542,0.0003371034,0.001209357,0.0002523481,0.00154256],"category_scores_gemma":[0.0003757883,0.000361995,0.0006330507,0.001156601,0.0001481567,0.003817816,0.00009106743,0.0007918934,0.0002642742],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005898465,"about_ca_system_score_gemma":0.0003327596,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001151212,"about_ca_topic_score_gemma":0.00003273213,"domain_scores_codex":[0.994411,0.00003765616,0.004310305,0.0002526983,0.0004113872,0.0005769766],"domain_scores_gemma":[0.9897916,0.00009738131,0.007323635,0.0003604853,0.002181236,0.0002456832],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007601294,0.002924754,0.6767561,0.0002185416,0.00161552,0.0003368465,0.00132545,0.0005725473,0.000479942,0.1078301,0.200619,0.006560971],"study_design_scores_gemma":[0.006420628,0.0008269213,0.6692808,0.0006986084,0.0001147686,0.002972422,0.001586281,0.0006074977,0.0001111744,0.1816081,0.134792,0.0009807826],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9686102,0.01020483,0.00232944,0.004079702,0.003748021,0.0002367628,0.0002904144,0.0000169984,0.01048368],"genre_scores_gemma":[0.9882397,0.001504105,0.005102263,0.001867787,0.002920578,0.000001975547,0.000008440369,0.00004411033,0.0003110595],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07377797,"threshold_uncertainty_score":0.9998832,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03029376555893856,"score_gpt":0.265665362039703,"score_spread":0.2353715964807644,"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."}}