{"id":"W2123074221","doi":"","title":"Corporate tax harmonization in the European Union","year":2012,"lang":"en","type":"preprint","venue":"Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Apportionment; European union; Harmonization; Corporate tax; Tax harmonization; Business; Formulary; Member states; Direct tax; Tax reform; Value-added tax; Double taxation; International economics; Economic policy; Accounting; Tax avoidance; Finance; Ad valorem tax; Tax competition; Public economics; Economics; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00941343,0.0003048597,0.0004770667,0.002666196,0.002029071,0.006390067,0.0009290639,0.00161834,0.002431235],"category_scores_gemma":[0.01268497,0.000233269,0.0005175598,0.00477324,0.002601174,0.002458169,0.002963988,0.00120905,0.0004860529],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005759624,"about_ca_system_score_gemma":0.005033073,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02240291,"about_ca_topic_score_gemma":0.0118774,"domain_scores_codex":[0.9869382,0.005171163,0.0007883458,0.001604552,0.004187232,0.001310401],"domain_scores_gemma":[0.9955323,0.00064467,0.0004690233,0.001241451,0.001966187,0.0001463501],"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":[0.00004483884,0.00004815449,0.002584877,0.00005904925,0.00003200688,0.00008333913,0.001094167,0.002834689,0.0001937584,0.9075838,0.007568323,0.07787306],"study_design_scores_gemma":[0.00009329098,0.0001234346,0.03646448,0.0006145185,0.00008966309,0.0004069144,0.002027962,0.00469879,0.002727219,0.2140033,0.7386755,0.00007487524],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.15974,0.01193142,0.02616387,0.004974199,0.0005911231,0.0002277348,0.0003181858,0.0002640282,0.7957895],"genre_scores_gemma":[0.9362814,0.003507178,0.01684251,0.002515471,0.0002159488,0.0001461376,0.0004769916,0.0001026433,0.03991158],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02240291,"threshold_uncertainty_score":0.04978359,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04142699806593561,"score_gpt":0.2093809371772161,"score_spread":0.1679539391112805,"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."}}