{"id":"W1858938604","doi":"10.1561/0700000001","title":"Capital Mobility and Tax Competition","year":2005,"lang":"en","type":"article","venue":"Foundations and Trends® in Microeconomics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":135,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Rehabilitation Institute; University of Toronto","funders":"","keywords":"Tax competition; Multinational corporation; International economics; Capital (architecture); Arbitrage; Economics; Investment (military); Double taxation; International taxation; Welfare; Tax avoidance; Business; Public economics; Monetary economics; Tax reform; Ad valorem tax; 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":[0.0001105817,0.0000834512,0.00009565415,0.0002175482,0.0001244172,0.0002481412,0.00004074887,0.00002860078,0.0004640362],"category_scores_gemma":[0.00000746409,0.00009242645,0.00001774384,0.0001236829,0.00006714359,0.0008015205,0.000046059,0.00006102566,0.0001052851],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003371252,"about_ca_system_score_gemma":0.000005923301,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002940291,"about_ca_topic_score_gemma":0.006041451,"domain_scores_codex":[0.999505,0.000003442246,0.0001850502,0.0001852489,0.00002046403,0.0001007283],"domain_scores_gemma":[0.9997482,0.00001350194,0.0001165963,0.00008762067,0.00002505368,0.000008981719],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00003808293,0.0003357108,0.1560529,0.00007354349,0.00002193063,0.000002019384,0.000295208,0.0005080854,0.001035923,0.426838,0.002202931,0.4125956],"study_design_scores_gemma":[0.001211463,0.000007898229,0.5496828,0.0000165876,0.0000177211,0.000006381459,0.0003440087,0.01492348,0.00002966164,0.008619345,0.4248233,0.0003173666],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9889187,0.00007194165,0.000123052,0.001938213,0.0000823471,0.00006004473,0.00001188254,0.000025546,0.008768266],"genre_scores_gemma":[0.9979973,0.00003756194,0.0005047112,0.0004847031,0.0002261443,0.000009619957,0.0001279876,0.000006936417,0.0006049946],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4226204,"threshold_uncertainty_score":0.508087,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01434485225085959,"score_gpt":0.2262138677336976,"score_spread":0.211869015482838,"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."}}