{"id":"W2010235116","doi":"","title":"When are Preferred Shares Preferred? Theory and Empirical Evidence","year":2004,"lang":"en","type":"article","venue":"RePEc: Research Papers in Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Economics; Tax basis; Comparative statics; Tax credit; Microeconomics; Tax rate; Dividend; Tax reform; Deferred tax; Monetary economics; Financial economics; Finance; State income tax; Public economics","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003374657,0.0002613472,0.0005768704,0.001140291,0.0007611452,0.003876426,0.0008116061,0.00139389,0.0177812],"category_scores_gemma":[0.02948208,0.0003469829,0.0003043692,0.001615027,0.00184337,0.002927847,0.0007773442,0.001466741,0.00147874],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006188647,"about_ca_system_score_gemma":0.0003411777,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002761712,"about_ca_topic_score_gemma":0.0027448,"domain_scores_codex":[0.9983537,0.0004705095,0.0002026692,0.0003995867,0.0003668985,0.000206601],"domain_scores_gemma":[0.9576259,0.02522664,0.01268643,0.001997787,0.001682858,0.0007804536],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002859502,0.0007305505,0.7622555,0.0007959774,0.0005233743,0.001235408,0.002639401,0.002887611,0.002609478,0.1013365,0.004429076,0.1176975],"study_design_scores_gemma":[0.0005223023,0.0005839793,0.7225198,0.000486838,0.0004373655,0.002683539,0.01133101,0.00924271,0.004926076,0.2232438,0.02389149,0.0001311263],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9636267,0.003467637,0.002593116,0.001838226,0.00003721359,0.00003826485,0.0005364044,0.00001357081,0.02784887],"genre_scores_gemma":[0.9974297,0.0009050223,0.0002934584,0.0001607699,0.00003704188,0.000005523486,0.0002074532,0.000005364217,0.0009556361],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0177812,"threshold_uncertainty_score":0.059484,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1089295001204757,"score_gpt":0.3243324831540315,"score_spread":0.2154029830335559,"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."}}