{"id":"W2157050658","doi":"10.1108/ijmf-05-2014-0081","title":"The effects of a tax dividend cut on payout policies: Canadian evidence","year":2015,"lang":"en","type":"article","venue":"International Journal of Managerial Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal; Université du Québec à Montréal","funders":"","keywords":"Dividend; Dividend tax; Monetary economics; Dividend policy; Economics; Business; Tax rate; Dividend payout ratio; Financial economics; Tax reform; Finance; State income tax; Public economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005830381,0.0001363385,0.0002023949,0.0002118357,0.00008495856,0.0002170463,0.001020413,0.00004196116,0.000006930916],"category_scores_gemma":[0.002105395,0.0001000302,0.0001161263,0.0002532292,0.00008686351,0.00103837,0.00009492012,0.0001555368,0.00006018313],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001511121,"about_ca_system_score_gemma":0.0002229178,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02581046,"about_ca_topic_score_gemma":0.01615905,"domain_scores_codex":[0.998501,0.00001691175,0.0004401017,0.0001282437,0.0006969682,0.0002167677],"domain_scores_gemma":[0.9976934,0.0002308642,0.001070923,0.0001902479,0.0007885245,0.00002608421],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.003624038,0.0002930668,0.06600004,0.0003143867,0.0004729491,0.002082584,0.0006378274,0.00520685,0.0008287815,0.2206985,0.5927321,0.1071089],"study_design_scores_gemma":[0.001460909,0.0001671268,0.1152856,0.001720471,0.00004761731,0.00002351772,0.00007051464,0.0002495418,0.0004138965,0.008039374,0.8722789,0.0002425696],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9723708,0.001102951,0.0002666962,0.01199575,0.009852936,0.0001966044,0.000013975,0.00001033587,0.004189944],"genre_scores_gemma":[0.9943211,0.0004756368,0.000031147,0.001388022,0.002822701,0.000004418054,9.992233e-7,0.00001312232,0.0009428214],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2795468,"threshold_uncertainty_score":0.9806768,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02446583864351037,"score_gpt":0.2499178076644857,"score_spread":0.2254519690209754,"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."}}