{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01043609,0.0003286153,0.000239547,0.002960109,0.007082344,0.004431945,0.0009506923,0.001872869,0.005529653],"category_scores_gemma":[0.03669416,0.000339004,0.0003251542,0.0008897134,0.01319459,0.003144335,0.009920698,0.002472041,0.0005659449],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003244659,"about_ca_system_score_gemma":0.01056887,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005587881,"about_ca_topic_score_gemma":0.006595659,"domain_scores_codex":[0.9874623,0.006063531,0.0005849841,0.0008657531,0.002496529,0.002526851],"domain_scores_gemma":[0.9577335,0.01436448,0.00874696,0.003818604,0.005084961,0.01025149],"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":[0.0001195207,0.000459407,0.2633684,0.0001338367,0.00007028913,0.001667236,0.0907511,0.00208151,0.002762421,0.5476558,0.003167673,0.08776271],"study_design_scores_gemma":[0.00009365936,0.0003980312,0.2204576,0.001025749,0.000103376,0.006306958,0.1710753,0.006941682,0.004299081,0.4587903,0.1303055,0.0002028426],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8029058,0.0006456061,0.01797198,0.0154578,0.00008518551,0.0001129879,0.00003474674,0.00005039422,0.1627355],"genre_scores_gemma":[0.9958128,0.0001207385,0.0009787855,0.0002593162,0.00001429037,0.00001512253,0.000007759306,0.00000429112,0.002786887],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01043609,"threshold_uncertainty_score":0.05519199,"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."}}