{"id":"W2169011257","doi":"10.2139/ssrn.976577","title":"In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":77,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Tax avoidance; Corporate tax; Indirect tax; Tax reform; Ad valorem tax; Value-added tax; Tax credit; Direct tax; Double taxation; International economics; Business; Economics; Foreign direct investment; Monetary economics; Public economics; Macroeconomics","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":[0.001554739,0.00009872989,0.0001267349,0.0003278125,0.00006611736,0.00006826573,0.0001328205,0.0000339774,0.00003204232],"category_scores_gemma":[0.0001030786,0.00009057555,0.0000354584,0.000213379,0.00003307848,0.0006467908,0.00004829507,0.0004276182,0.000006679232],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001880508,"about_ca_system_score_gemma":0.0001440599,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001756458,"about_ca_topic_score_gemma":0.001134546,"domain_scores_codex":[0.9987399,0.000007712736,0.0003036986,0.0001242149,0.0002023578,0.000622134],"domain_scores_gemma":[0.9993767,0.00002625188,0.0004418216,0.00005939684,0.00008371183,0.00001212011],"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":[0.0002133971,0.0001311853,0.2118265,0.00003528483,0.0000809066,0.00004087693,0.0001706166,0.0002306277,0.00178164,0.7727787,0.001368662,0.01134161],"study_design_scores_gemma":[0.004652543,0.0001380643,0.1174169,0.0003772749,0.00006009627,0.0002165738,0.007510144,0.003274615,0.0009507936,0.7404754,0.1242541,0.0006735022],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.931407,0.001363831,0.003771174,0.001246641,0.0003059147,0.0001599831,0.000001538561,0.00002196183,0.06172199],"genre_scores_gemma":[0.9974565,0.0001342395,0.0000920916,0.0007085567,0.0004919478,0.000002108142,0.000004151506,0.00001097986,0.001099422],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1228854,"threshold_uncertainty_score":0.3693564,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01317949771928097,"score_gpt":0.2435805099372456,"score_spread":0.2304010122179646,"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."}}