{"id":"W2133299408","doi":"10.1080/19452829.2015.1091810","title":"Abusive Tax Avoidance and Responsibilities of Tax Professionals","year":2015,"lang":"en","type":"article","venue":"Journal of Human Development and Capabilities","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Tax avoidance; Business; Public economics; Normative; Double taxation; Indirect tax; Equity (law); Tax reform; Accounting; Finance; Economics; Political science; Law","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":[0.001094562,0.0001405105,0.0003071195,0.0002572762,0.0001462954,0.00009571514,0.0001148435,0.00004416931,0.00005705329],"category_scores_gemma":[0.0003457503,0.0001094942,0.00003684712,0.0001237465,0.0002234375,0.0008522116,0.000101244,0.0001261193,0.000003399237],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003349124,"about_ca_system_score_gemma":0.00017662,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003407546,"about_ca_topic_score_gemma":0.00008321684,"domain_scores_codex":[0.9987227,0.00002878146,0.0006214477,0.0001286607,0.0003588782,0.0001395819],"domain_scores_gemma":[0.998175,0.00008344115,0.0008742782,0.00008960172,0.0007458858,0.00003181821],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002386695,0.001071999,0.5187002,0.005410245,0.000421028,0.000131566,0.1019221,0.00005882779,0.009559618,0.202861,0.131668,0.0258087],"study_design_scores_gemma":[0.007620569,0.0004845614,0.4320375,0.002404391,0.0001343018,0.0001162607,0.1702918,0.00008601473,0.01041841,0.2264475,0.1485422,0.001416499],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9963625,0.0008991461,0.00001088678,0.0005076668,0.0001488608,0.0001119601,0.000001364705,0.00001025928,0.001947369],"genre_scores_gemma":[0.9923204,0.00001403731,0.0005308188,0.000248048,0.0002312784,0.000005087636,0.000002216015,0.000009832526,0.006638278],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08666274,"threshold_uncertainty_score":0.4465045,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03531211685255352,"score_gpt":0.2586164720216521,"score_spread":0.2233043551690985,"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."}}