{"id":"W1858438670","doi":"10.1111/1911-3846.12214","title":"Discussion of “Corporate Political Connections and Tax Aggressiveness”","year":2015,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Politics; Zhàng; Corporate tax; Relation (database); Political science; Positive economics; Political economy; Business; Economics; Tax avoidance; Public economics; Double taxation; Computer science; Law; Data mining","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002457762,0.0001571396,0.000262705,0.0005651582,0.0003281382,0.0003474453,0.0002720905,0.00008960679,0.00005873966],"category_scores_gemma":[0.001791206,0.0001144301,0.00004723793,0.001076412,0.0004295127,0.001675794,0.0004515972,0.0003375595,0.0001385918],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000378519,"about_ca_system_score_gemma":0.0002501292,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009134943,"about_ca_topic_score_gemma":0.00004602634,"domain_scores_codex":[0.9980543,0.00007993999,0.000401106,0.0003683091,0.0006608923,0.0004354932],"domain_scores_gemma":[0.9976771,0.0001488804,0.0005124978,0.0003058808,0.001285461,0.0000702118],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003030184,0.0002300913,0.5812342,0.0004474285,0.00002877074,0.00005136216,0.0001440448,0.0000141816,0.005124897,0.3592615,0.04866147,0.004499028],"study_design_scores_gemma":[0.006658901,0.0001943258,0.1334663,0.0018978,0.00004286279,0.00003340751,0.01594126,0.01514987,0.003438701,0.2640561,0.5576478,0.00147267],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9286093,0.0005479398,0.0002250654,0.01296713,0.0003925864,0.0004731516,0.00001346685,0.0001336725,0.05663773],"genre_scores_gemma":[0.9972184,0.000004800377,0.00006736834,0.000313286,0.0006882476,0.00002473357,0.00003666777,0.00002738032,0.001619125],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5089864,"threshold_uncertainty_score":0.4666324,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1682044409079682,"score_gpt":0.3379593448321046,"score_spread":0.1697549039241364,"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."}}