{"id":"W99882087","doi":"","title":"Policy Forum: Responses to Aggressive Tax Planning - A Study Framework","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Tax planning; Public economics; Complement (music); Tax avoidance; Political science; Business; Tax reform; Economics; Operations research; Engineering","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006644925,0.0001888858,0.000209352,0.0006419594,0.0007178973,0.0002529848,0.0003462219,0.00006370433,0.000070296],"category_scores_gemma":[0.001268649,0.0001627787,0.00008616973,0.000758237,0.0000295491,0.0007172825,0.0001052148,0.001209493,0.0003478836],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000255227,"about_ca_system_score_gemma":0.0006290719,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001254824,"about_ca_topic_score_gemma":0.0005219942,"domain_scores_codex":[0.9974726,0.00003734495,0.000285917,0.0002176029,0.0003776252,0.001608884],"domain_scores_gemma":[0.9991335,0.00005969561,0.0004434061,0.0001796477,0.000149541,0.00003420881],"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":[0.001139126,0.0005478595,0.4134929,0.00001349408,0.0003279132,0.0004184783,0.004728925,0.0003372385,0.0001093403,0.5575438,0.008342343,0.01299862],"study_design_scores_gemma":[0.003863672,0.00122127,0.1671476,0.0004297646,0.0001655861,0.001300246,0.08330203,0.0001909852,0.00004549443,0.4703831,0.2703668,0.001583385],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9871793,0.0007307046,0.003213355,0.00464221,0.0002357743,0.0002843471,7.848353e-7,0.0001033551,0.003610194],"genre_scores_gemma":[0.9901865,0.00008615665,0.0001062577,0.002783356,0.002888068,0.00001391547,0.000001552031,0.00003299205,0.003901187],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2620245,"threshold_uncertainty_score":0.6637924,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02005232668647293,"score_gpt":0.2989454639989033,"score_spread":0.2788931373124304,"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."}}