{"id":"W1532428626","doi":"10.3386/w12899","title":"The Unified Enterprise Tax and SOEs in China","year":2007,"lang":"en","type":"report","venue":"National Bureau of Economic Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"Western University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"China; Business; Industrial organization; Commerce; Accounting; Political science; Law","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006784625,0.000137193,0.0002304089,0.0009085875,0.0001915074,0.0002564024,0.0003451551,0.0001490417,0.0001854236],"category_scores_gemma":[0.001176686,0.0001103323,0.00005793319,0.0002863511,0.0002281972,0.0003190829,0.0002382629,0.0005041625,0.0001071289],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000380068,"about_ca_system_score_gemma":0.0006863318,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004340351,"about_ca_topic_score_gemma":0.003131426,"domain_scores_codex":[0.9980136,0.00002747179,0.0005268389,0.0002992649,0.0008593706,0.0002734571],"domain_scores_gemma":[0.9980469,0.0004479029,0.0005008022,0.0001509327,0.000839829,0.00001363469],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001950581,0.00009887326,0.04338251,0.0004583779,0.0000738748,0.00001254379,0.00004068801,0.0001672797,0.00008046844,0.7619424,0.1702032,0.0233447],"study_design_scores_gemma":[0.0006325067,0.00001222265,0.07852729,0.000201864,0.000007523332,0.000004313221,0.0001287675,0.001899688,0.00002994626,0.335852,0.5824453,0.0002586334],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04813923,0.0008528654,0.000004710068,0.002364051,0.0004221573,0.0004747073,0.00001368933,0.00001471873,0.9477139],"genre_scores_gemma":[0.9809,0.001489779,0.00001801388,0.00006326677,0.001498028,0.00003475387,0.0001223706,0.00002489842,0.01584888],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9327608,"threshold_uncertainty_score":0.6561341,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2135444460278638,"score_gpt":0.4458646483268741,"score_spread":0.2323202022990103,"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."}}