{"id":"W2235281687","doi":"10.2139/ssrn.2714468","title":"Taxes and Peer Effects","year":2016,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Economics; Psychology","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":[0.0007505442,0.0002250564,0.0004990021,0.0009005067,0.001684931,0.002952776,0.0004104575,0.001630353,0.04480574],"category_scores_gemma":[0.007763577,0.0001610441,0.0002425048,0.0008104561,0.001660846,0.002357831,0.001304719,0.001429061,0.00242761],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001025921,"about_ca_system_score_gemma":0.0008793837,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003961311,"about_ca_topic_score_gemma":0.004797418,"domain_scores_codex":[0.9991862,0.0002085322,0.0000264001,0.0001273982,0.000250931,0.0002004238],"domain_scores_gemma":[0.9953175,0.002154976,0.0009107725,0.0004217434,0.0007590892,0.0004359066],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001350645,0.0002165698,0.009665224,0.00008078326,0.00004881358,0.0002704565,0.001168353,0.001379253,0.0005594669,0.942622,0.01102299,0.03283098],"study_design_scores_gemma":[0.0000935455,0.0001179883,0.03974416,0.00009668261,0.0001176813,0.00043122,0.001709554,0.00275537,0.00147553,0.8839801,0.06944433,0.00003378391],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3675638,0.004665868,0.002113167,0.01002511,0.0002103883,0.00003666682,0.0002144198,0.00006352864,0.615107],"genre_scores_gemma":[0.933883,0.001157754,0.000112083,0.0002920863,0.0002040772,0.000008081925,0.00004021286,0.0000174741,0.0642852],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04480574,"threshold_uncertainty_score":0.1498901,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005951487492584135,"score_gpt":0.194239335307789,"score_spread":0.1882878478152049,"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."}}