{"id":"W2154805182","doi":"10.2139/ssrn.1089148","title":"Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":158,"is_retracted":false,"has_abstract":false,"ca_institutions":"Quest University Canada","funders":"","keywords":"Tax avoidance; Business; Tax credit; Tax reform; Value-added tax; Indirect tax; Ad valorem tax; State income tax; Public economics; Finance; Double taxation; Monetary economics; 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":[0.003539611,0.0005455992,0.0009406225,0.001441414,0.001272727,0.003917532,0.001901221,0.003142592,0.007536969],"category_scores_gemma":[0.03014895,0.0007658836,0.0007163378,0.001771869,0.001354979,0.003681813,0.001657259,0.002648783,0.0006016831],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002254518,"about_ca_system_score_gemma":0.001876937,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04234402,"about_ca_topic_score_gemma":0.04543512,"domain_scores_codex":[0.9992071,0.0003842308,0.00003227594,0.0001282295,0.0000672114,0.0001809994],"domain_scores_gemma":[0.973779,0.01940097,0.003611689,0.0009789292,0.0008202522,0.001409244],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.001347852,0.003010906,0.4320952,0.00009343203,0.0003183435,0.0004361015,0.002018098,0.4769067,0.0003684698,0.05042239,0.004109835,0.02887261],"study_design_scores_gemma":[0.0001654405,0.0003990552,0.04457655,0.00004600201,0.0001803783,0.00008527352,0.002181032,0.920571,0.0003289926,0.03020339,0.001209141,0.00005373637],"study_design_candidate":"simulation_or_modeling","study_design_consensus":"simulation_or_modeling","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9958373,0.00009288218,0.001517469,0.0005406984,0.000004632899,0.00002784393,0.0001503579,0.00002197299,0.001806837],"genre_scores_gemma":[0.9977538,0.00007273524,0.0008361441,0.00003498559,0.000004478393,0.00001710312,0.0001832388,0.000007129328,0.001090397],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04234402,"threshold_uncertainty_score":0.08419514,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01362822598826374,"score_gpt":0.2322783010766702,"score_spread":0.2186500750884064,"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."}}