{"id":"W2595471544","doi":"10.2139/ssrn.1904002","title":"Corporate Social Responsibility and Tax Aggressiveness","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":false,"ca_institutions":"Institute on Governance","funders":"","keywords":"Corporate social responsibility; Business; Corporate tax; Law and economics; Accounting; Tax avoidance; Public economics; Economics; Double taxation; Political science; Public relations","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":[0.001506947,0.0001377901,0.0001534008,0.0001401083,0.0004342008,0.000142673,0.0001724839,0.00005586752,0.0001391695],"category_scores_gemma":[0.0000974234,0.0001214305,0.00005713952,0.0002823937,0.00009272207,0.0007578654,0.00007298007,0.0006877297,0.00008474285],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001183064,"about_ca_system_score_gemma":0.0003759956,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001360837,"about_ca_topic_score_gemma":0.0008409389,"domain_scores_codex":[0.9984454,0.0000329188,0.0002318438,0.0001974271,0.000168947,0.0009234943],"domain_scores_gemma":[0.9988989,0.00001234777,0.0007908655,0.00009865872,0.0001842526,0.00001496674],"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":[0.0005822642,0.0001145337,0.07297554,0.00003346776,0.00006287618,0.00002539615,0.0001784124,0.000001247921,0.0009428634,0.8739485,0.0004924877,0.05064239],"study_design_scores_gemma":[0.0008347338,0.00003133784,0.0990729,0.00002065317,0.00003926171,0.00007034446,0.0009215589,0.0001201342,0.00008312957,0.8936274,0.004920435,0.0002580913],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9921193,0.0004116855,0.001391313,0.0005991913,0.0002109725,0.00009775977,0.000001118943,0.00005340636,0.005115249],"genre_scores_gemma":[0.9974899,0.0001512873,0.00003648073,0.0003813766,0.0007282529,0.000003524726,0.000002847513,0.00001714688,0.001189186],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05038429,"threshold_uncertainty_score":0.4951793,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03744166192782066,"score_gpt":0.2251811889975309,"score_spread":0.1877395270697102,"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."}}