{"id":"W1529121992","doi":"10.2139/ssrn.1264937","title":"Corporations' Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Economic Policies and Impacts","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"Institute of Health Economics","funders":"","keywords":"Economics; Income tax; Transition (genetics); State income tax; International taxation; Monetary economics; Tax reform; Public economics; 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":[0.001247307,0.00009445432,0.0003583401,0.0003794607,0.0008557726,0.003810428,0.0003668579,0.001476197,0.007554448],"category_scores_gemma":[0.005298968,0.0002113785,0.0002798458,0.0002769529,0.0008886,0.00166841,0.0006051718,0.001480454,0.0004490316],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001210763,"about_ca_system_score_gemma":0.0009168027,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003846201,"about_ca_topic_score_gemma":0.01032034,"domain_scores_codex":[0.9994111,0.0001239859,0.00002327185,0.00007980189,0.00005638385,0.0003055078],"domain_scores_gemma":[0.9977674,0.0009307418,0.0005225469,0.0001201056,0.0001688055,0.0004904314],"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":[0.002670293,0.001998123,0.2817127,0.0001290213,0.000213074,0.001524982,0.001763543,0.05191679,0.009294809,0.561253,0.01075392,0.07676981],"study_design_scores_gemma":[0.0005144728,0.0006851227,0.3290274,0.0001367986,0.0002919654,0.0007529675,0.01378087,0.1441469,0.00906685,0.4838087,0.01763463,0.0001534356],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9638049,0.00006124096,0.002623264,0.00187865,0.00001165572,0.00002075032,0.0001002027,0.00001650329,0.03148294],"genre_scores_gemma":[0.9982322,0.00002759251,0.0002517014,0.00006408938,0.000004025918,0.000003354234,0.00001320315,0.000002258835,0.001401515],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007554448,"threshold_uncertainty_score":0.02527213,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02345822115259381,"score_gpt":0.2090593784565224,"score_spread":0.1856011573039286,"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."}}