{"id":"W2253265735","doi":"10.1111/coep.12278","title":"DO TAX CUTS ENCOURAGE RENT SEEKING BY TOP CORPORATE EXECUTIVES? THEORY AND EVIDENCE","year":2018,"lang":"en","type":"preprint","venue":"Contemporary Economic Policy","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Taxable income; Economics; Discretion; Economic rent; Tax policy; Corporate tax; Equity (law); Public economics; Rent-seeking; Income tax; Microeconomics; Tax reform; Monetary economics; Accounting; Tax avoidance; Politics","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":[0.002921557,0.000272247,0.0005183934,0.0009810111,0.0005673936,0.001718241,0.0008019807,0.001638642,0.009717126],"category_scores_gemma":[0.02401363,0.000311374,0.0003757539,0.001001308,0.00212601,0.001110996,0.0006985036,0.001220789,0.0009648431],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009363698,"about_ca_system_score_gemma":0.0004882342,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005754523,"about_ca_topic_score_gemma":0.004871884,"domain_scores_codex":[0.998589,0.0005366469,0.00007663671,0.0002520838,0.0003014405,0.0002441968],"domain_scores_gemma":[0.9337142,0.03933521,0.02195999,0.002043049,0.001795196,0.001152372],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.002012164,0.002329479,0.8360003,0.001372665,0.0008377637,0.0004795316,0.001377847,0.002714462,0.0009367773,0.03205634,0.006965008,0.1129175],"study_design_scores_gemma":[0.000241535,0.0004411333,0.9645057,0.0004938628,0.0003225894,0.0002129509,0.002123847,0.002079371,0.001010805,0.01649222,0.01204071,0.00003519531],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9484252,0.009545146,0.0009957117,0.00770371,0.00008591511,0.00004883535,0.0005206226,0.00002134208,0.03265355],"genre_scores_gemma":[0.9955375,0.002517213,0.0001366356,0.0007754532,0.00009035248,0.000008373001,0.0001125269,0.000003460424,0.0008186256],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009717126,"threshold_uncertainty_score":0.03250706,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06152131243846949,"score_gpt":0.2773884872606069,"score_spread":0.2158671748221374,"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."}}