{"id":"W2118675266","doi":"10.2139/ssrn.2340693","title":"Unprofitable Affiliates and Income Shifting Behavior","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Economics; Labour economics; Business; Demographic 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":[0.000899105,0.0001122286,0.0001328718,0.0007542429,0.0008795652,0.001216973,0.0002994964,0.0006546205,0.008035274],"category_scores_gemma":[0.005708816,0.0001037976,0.0001093116,0.0004723499,0.0006418004,0.0007241492,0.0007854518,0.0009873441,0.0005160347],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004004093,"about_ca_system_score_gemma":0.0002752096,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002239394,"about_ca_topic_score_gemma":0.007554291,"domain_scores_codex":[0.9997045,0.0001126553,0.00001654223,0.00002437418,0.00006589745,0.00007588902],"domain_scores_gemma":[0.9911956,0.002814248,0.003357687,0.0004495905,0.0004073792,0.001775403],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001467258,0.0005938337,0.9819063,0.000007929192,0.00002778554,0.0001448981,0.001150679,0.0003139206,0.0004634937,0.004506467,0.0003534719,0.01038448],"study_design_scores_gemma":[0.00001024601,0.00009842851,0.985764,0.00001437226,0.00002151937,0.0002065614,0.005518842,0.001065705,0.0001996506,0.005512485,0.001579367,0.000008828356],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.993346,0.00005133113,0.00007696557,0.0002153959,0.000003255984,0.000003396469,0.00001712981,0.000001639294,0.006284905],"genre_scores_gemma":[0.9988328,0.00003774035,0.00002957128,0.00002088826,0.000004807995,0.000001308612,0.00001795316,8.640029e-7,0.001054174],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008035274,"threshold_uncertainty_score":0.02688068,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007608699831771455,"score_gpt":0.1980998265750566,"score_spread":0.1904911267432851,"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."}}