{"id":"W1927357982","doi":"10.2139/ssrn.2419573","title":"Tax Havens and Disclosure Aggregation","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; International economics; Corporate tax; Tax avoidance; Monetary economics; International trade; Economics; Double taxation; Finance","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":[0.0008159372,0.00009208889,0.00009039263,0.00009678284,0.0002337166,0.0002210641,0.0000930961,0.00003177617,0.00003946339],"category_scores_gemma":[0.00009239186,0.00007758941,0.00003530747,0.0001490467,0.00002592084,0.0006058786,0.00002950978,0.0004682859,0.00009123948],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007427967,"about_ca_system_score_gemma":0.00008906214,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000611738,"about_ca_topic_score_gemma":0.0011241,"domain_scores_codex":[0.998944,0.00001179136,0.0001436498,0.000118577,0.000140712,0.0006413001],"domain_scores_gemma":[0.9995565,0.0000119613,0.0002668516,0.0000769375,0.00007700203,0.0000107073],"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":[0.0000183504,0.00002178231,0.02536583,0.00001478056,0.0000190039,8.298147e-7,0.00002053281,0.00001985764,0.0003769666,0.8645494,0.0006701254,0.1089225],"study_design_scores_gemma":[0.001034823,0.00004224563,0.01689443,0.00004414191,0.000045244,0.00007736321,0.000569249,0.003989335,0.0000467252,0.873605,0.1033613,0.0002900928],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9588307,0.0006159011,0.02460549,0.005692449,0.0002974705,0.0001065139,4.74219e-7,0.00007139572,0.009779658],"genre_scores_gemma":[0.9955999,0.0002147129,0.00002853326,0.0005661639,0.001248104,0.0000017409,0.000004343887,0.00001281907,0.002323716],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1086324,"threshold_uncertainty_score":0.3164004,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006282613404557579,"score_gpt":0.1908835717902394,"score_spread":0.1846009583856818,"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."}}