{"id":"W1487580352","doi":"10.3386/w15091","title":"Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?","year":2009,"lang":"en","type":"report","venue":"National Bureau of Economic Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Face (sociological concept); International economics; Corporate tax; Monetary economics; International trade; Economics; Tax avoidance; Double taxation; Finance","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002190779,0.0001312926,0.0005038221,0.0008726777,0.0003414553,0.002156218,0.0004036895,0.0004689582,0.006431755],"category_scores_gemma":[0.01154468,0.0001147106,0.0001741489,0.00167974,0.0004669406,0.001925347,0.0005485135,0.0005661238,0.000856935],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005594752,"about_ca_system_score_gemma":0.0003455875,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005809149,"about_ca_topic_score_gemma":0.006833848,"domain_scores_codex":[0.9991727,0.0001787659,0.00007892204,0.000153913,0.0001869957,0.0002286163],"domain_scores_gemma":[0.9907715,0.001225084,0.006311435,0.0006143101,0.0006384751,0.0004391658],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006627334,0.00005172908,0.9467912,0.00004874471,0.00006603108,0.0001152954,0.0009395024,0.0002139966,0.0001174208,0.005462821,0.00321285,0.04291412],"study_design_scores_gemma":[0.0000148195,0.00003416985,0.9771235,0.0001062788,0.00003995112,0.0003983283,0.00412198,0.0004365565,0.0003043368,0.003424389,0.01398089,0.00001481697],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9794961,0.001597413,0.0003945366,0.002209479,0.00005410905,0.00001228469,0.0006415429,0.00001369164,0.01558099],"genre_scores_gemma":[0.9971135,0.0006509788,0.0001294312,0.0002598286,0.00004230676,0.000004132584,0.0004163083,0.000005965058,0.001377684],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006431755,"threshold_uncertainty_score":0.02151638,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2632950225613694,"score_gpt":0.4889215137307079,"score_spread":0.2256264911693385,"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."}}