{"id":"W2302492597","doi":"10.2139/ssrn.956956","title":"The Ethics of Tax Evasion: An Empirical Study of French EMBA Students","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":33,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Tax evasion; Accounting; Evasion (ethics); Empirical research; Business; Psychology; Economics; Political science; Public economics; Mathematics; Medicine; Statistics","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":[0.005080739,0.0003596063,0.000651209,0.002357427,0.005534928,0.006229774,0.0008961099,0.003057343,0.004460077],"category_scores_gemma":[0.02358587,0.0003445937,0.0003019123,0.002484465,0.002813572,0.001766777,0.001861873,0.002946694,0.001023],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004427333,"about_ca_system_score_gemma":0.004941487,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03961648,"about_ca_topic_score_gemma":0.0453463,"domain_scores_codex":[0.9943653,0.002748806,0.0002016052,0.0003359095,0.0009490376,0.00139927],"domain_scores_gemma":[0.9693813,0.01497964,0.006577465,0.0009525442,0.003649371,0.004459651],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000311614,0.003171787,0.8253196,0.00006597563,0.00004287883,0.0007443841,0.1347522,0.0003107464,0.0005497401,0.00816981,0.002594102,0.02396697],"study_design_scores_gemma":[0.00004943931,0.0008307658,0.7144326,0.0002141388,0.00005245736,0.0008647169,0.2574384,0.001656454,0.0006528912,0.002100121,0.02162576,0.00008229971],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9974499,0.0001351673,0.00005357146,0.0003589888,0.000005123232,0.00001075246,0.00001438133,0.000001985677,0.001970129],"genre_scores_gemma":[0.9979075,0.0001040636,0.00003830529,0.0001296889,0.000005842534,0.00000924816,0.00002175996,0.000002652348,0.001780894],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03961648,"threshold_uncertainty_score":0.07877177,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0643731594087067,"score_gpt":0.3472138408237702,"score_spread":0.2828406814150635,"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."}}