{"id":"W959835813","doi":"","title":"Taxation of Housing Under a VAT","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":36,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Renting; Value-added tax; Real property; Business; Real estate; Ad valorem tax; Property tax; Tax reform; Finance; Tax credit; Sales tax; Double taxation; Public economics; Economics; 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":[],"consensus_categories":[],"category_scores_codex":[0.0007660133,0.00008357132,0.00009777341,0.0001615754,0.0001437703,0.0001020586,0.0001410753,0.00004280283,0.0001317882],"category_scores_gemma":[0.0001011215,0.00007388733,0.00005798072,0.0002876295,0.00003046618,0.0006355972,0.00002698031,0.0008280473,0.00006363828],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006196414,"about_ca_system_score_gemma":0.0002916804,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001265102,"about_ca_topic_score_gemma":0.002436866,"domain_scores_codex":[0.9988983,0.000005454496,0.0002069685,0.00009458049,0.0001804927,0.0006141761],"domain_scores_gemma":[0.9988933,0.00001101068,0.0008202142,0.00009755333,0.000170623,0.000007362298],"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":[0.00002465179,0.00004897384,0.01282942,0.00001329244,0.00002468107,7.103126e-7,0.00001625609,0.0001386284,0.02934158,0.9360136,0.0001522667,0.02139594],"study_design_scores_gemma":[0.001102831,0.00002881413,0.02403377,0.00003255641,0.0000551707,0.00005208035,0.001139277,0.002770547,0.0007433955,0.9530848,0.01665703,0.0002997297],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9777018,0.00008490896,0.01651652,0.001222557,0.0004074458,0.0000609098,1.980257e-7,0.00003507653,0.00397061],"genre_scores_gemma":[0.9980861,0.00005077514,0.000105155,0.0003516683,0.0009589692,0.000001053878,0.000002869579,0.00001443136,0.0004290046],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02859818,"threshold_uncertainty_score":0.3597499,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009362739868078968,"score_gpt":0.2115270254693944,"score_spread":0.2021642856013154,"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."}}