{"id":"W2140491702","doi":"10.1111/j.1540-5982.2009.01570.x","title":"International corporate taxation and U.S. multinationals' behaviour: an integrated approach","year":2010,"lang":"en","type":"article","venue":"Canadian Journal of Economics/Revue canadienne d économique","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Economics; Dividend; Attractiveness; Deferral; Transfer pricing; Double taxation; International taxation; Income tax; Enforcement; Monetary economics; Corporate tax; Investment (military); Profit (economics); Tax planning; Public economics; Tax avoidance; Tax reform; International economics; Microeconomics; Finance; Multinational corporation","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.001139192,0.0001829033,0.0004133039,0.001481508,0.0003392793,0.002111036,0.0002894682,0.0003725395,0.003484244],"category_scores_gemma":[0.004539242,0.0001087491,0.0003520306,0.002675372,0.0006117037,0.0007734465,0.001062446,0.0005088217,0.0002018159],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00133102,"about_ca_system_score_gemma":0.0005962464,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03100649,"about_ca_topic_score_gemma":0.03421593,"domain_scores_codex":[0.9995277,0.0002314474,0.00002685255,0.00006628814,0.00008030946,0.00006749082],"domain_scores_gemma":[0.9951862,0.002331227,0.001605118,0.0002108051,0.0003215871,0.0003451311],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007557502,0.000118251,0.9764955,0.000020359,0.0001638035,0.00009654355,0.0007223781,0.003437716,0.0001661512,0.004963187,0.0002900031,0.0134505],"study_design_scores_gemma":[0.000005171406,0.0000755658,0.9827848,0.00006238742,0.00009303726,0.0000506118,0.001979131,0.01051402,0.0001680028,0.002393749,0.001860336,0.00001314855],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9907901,0.0004372723,0.0003922363,0.0002564258,0.000003465,0.000009822544,0.0001793167,0.000007153888,0.007924192],"genre_scores_gemma":[0.9987714,0.0001901691,0.0001527934,0.00001824083,0.000003755079,0.00000305275,0.00011862,0.000002002745,0.0007398982],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03100649,"threshold_uncertainty_score":0.061652,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1070814243574964,"score_gpt":0.1836530153246156,"score_spread":0.07657159096711913,"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."}}