{"id":"W2032596858","doi":"10.1506/e6b1-wrn3-h9dx-j9bq","title":"Personal Taxation in Firm Market Valuation: Theory and Test","year":2002,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Valuation (finance); Dividend; Earnings; Market value; Shareholder; Enterprise value; Economics; Business; Free cash flow; Monetary economics; Dividend tax; Financial economics; Finance; Cash flow; Tax reform; Public economics; State income tax","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.01285144,0.001147143,0.001648645,0.002114814,0.00109484,0.004207043,0.002737541,0.00218751,0.01297693],"category_scores_gemma":[0.06568886,0.0005908464,0.001407397,0.002919463,0.006142943,0.009336777,0.002753282,0.002448943,0.0008148766],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002913998,"about_ca_system_score_gemma":0.001693299,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007046051,"about_ca_topic_score_gemma":0.00284567,"domain_scores_codex":[0.995564,0.001931835,0.0001665663,0.0007738739,0.001098034,0.0004658015],"domain_scores_gemma":[0.8708184,0.1101418,0.009991363,0.005158722,0.00273945,0.001150192],"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":[0.000555022,0.001407385,0.1245641,0.0003068975,0.0004934233,0.0005939017,0.0008225623,0.08341063,0.0002376874,0.7058206,0.002920665,0.07886713],"study_design_scores_gemma":[0.0002727607,0.0005336669,0.03584379,0.0001459464,0.000257966,0.0002286843,0.0007679704,0.325303,0.0005142253,0.6325862,0.003448777,0.00009704135],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8010029,0.00387895,0.1119587,0.004881312,0.0002190192,0.0002629858,0.0003451591,0.00023733,0.07721368],"genre_scores_gemma":[0.9922711,0.001126579,0.004473345,0.0002270709,0.0001315313,0.00005724429,0.0001226003,0.00001466713,0.001575849],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01297693,"threshold_uncertainty_score":0.06796575,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01837689237029722,"score_gpt":0.2043787280446418,"score_spread":0.1860018356743446,"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."}}