{"id":"W2030494570","doi":"10.1016/j.jfineco.2011.03.003","title":"The value of a flow-through entity in an integrated corporate tax system","year":2011,"lang":"en","type":"article","venue":"Journal of Financial Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Value-added tax; Indirect tax; Tax credit; Tax reform; Tax avoidance; Ad valorem tax; Monetary economics; Dividend tax; Deferred tax; Double taxation; Corporate tax; Dividend; Finance; State income tax; Accounting; Economics; Financial system; Public economics; Gross income","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":[0.0007388065,0.0001007518,0.0002606431,0.0001177973,0.00008254081,0.00008894256,0.0002929105,0.0000551888,0.0000213455],"category_scores_gemma":[0.0001197404,0.00007716515,0.00008492164,0.000226418,0.00005955332,0.001271449,0.0000402294,0.0001676173,0.00002008909],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007982033,"about_ca_system_score_gemma":0.0001612729,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004776134,"about_ca_topic_score_gemma":0.001898883,"domain_scores_codex":[0.9989659,0.00001922228,0.0007303226,0.00009109534,0.00006130272,0.0001321545],"domain_scores_gemma":[0.9970205,0.00001810766,0.002527106,0.0001362896,0.0002867515,0.00001122281],"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":[0.001186691,0.0004030302,0.126352,0.0002287855,0.0000400356,0.00006659044,0.0007580921,0.005195506,0.0003215356,0.8308208,0.001981188,0.03264575],"study_design_scores_gemma":[0.005254584,0.0003342759,0.6437889,0.0008129175,0.0001516369,0.00005247531,0.003430305,0.1101363,0.001685467,0.0844032,0.1489879,0.0009620126],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9953547,0.00004422514,0.001201743,0.00008243213,0.0009485905,0.00009106973,0.00000522859,0.000007733776,0.002264269],"genre_scores_gemma":[0.9982027,0.0000439499,0.001102642,0.0001672866,0.0004261125,0.000001694974,0.000002264387,0.00001015222,0.00004322224],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7464176,"threshold_uncertainty_score":0.3146704,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0384901754061811,"score_gpt":0.2029507422717024,"score_spread":0.1644605668655213,"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."}}