{"id":"W1786860750","doi":"","title":"Capital Mobility and Tax Competition: A Survey","year":2003,"lang":"en","type":"article","venue":"RePEc: Research Papers in Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Tax competition; International taxation; Multinational corporation; International economics; Double taxation; Arbitrage; Economics; Public economics; Investment (military); Welfare; Capital (architecture); Business; Tax reform; Monetary economics; Finance; Market economy","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0018512,0.00009403728,0.0001429004,0.0001688056,0.0001503415,0.0001967707,0.0001107956,0.0000495511,0.0003585904],"category_scores_gemma":[0.0006243694,0.00009979716,0.00002503256,0.0002079407,0.0001628283,0.0003794763,0.00008571918,0.0002064071,0.00005683667],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007868983,"about_ca_system_score_gemma":0.000050951,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003440277,"about_ca_topic_score_gemma":0.003647279,"domain_scores_codex":[0.9990268,0.00007007006,0.00021353,0.0003088587,0.0001035471,0.0002772223],"domain_scores_gemma":[0.999388,0.0001618506,0.00009037102,0.0002275897,0.0001100243,0.00002215611],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007544258,0.0002499603,0.8831299,0.0001222582,0.00001537531,0.00001541257,0.00007086698,0.0002625061,0.0002552627,0.07973975,0.000252797,0.03581048],"study_design_scores_gemma":[0.0008000581,0.00001512886,0.8835818,0.00002583347,0.000001889334,0.000003677138,0.0006342104,0.002556049,0.00003504847,0.005262683,0.1068254,0.0002582405],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8865061,0.00002720881,0.000003218708,0.0001506755,0.0000936669,0.000184799,0.000006399506,0.00001969935,0.1130082],"genre_scores_gemma":[0.9983284,0.0001840828,0.00005085203,0.0001983087,0.00009481303,0.00002468296,0.00002117286,0.00001240413,0.001085218],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.111923,"threshold_uncertainty_score":0.406961,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03517626135134152,"score_gpt":0.2677597397963857,"score_spread":0.2325834784450442,"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."}}