{"id":"W2605424912","doi":"","title":"Tax Inversions: Maximizing Wealth by Going Abroad","year":2016,"lang":"en","type":"article","venue":"Journal of critical incidents","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Residence; Business; Corporate tax; Taxpayer; Tax avoidance; Economics; Market economy; Tax reform; Demographic economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004509675,0.0003688571,0.0002531161,0.0004626682,0.001080964,0.003278307,0.0005213751,0.0007865345,0.05595453],"category_scores_gemma":[0.002819371,0.0001711724,0.0001742196,0.0006280392,0.001338117,0.003871908,0.001905472,0.001275446,0.003957119],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001165433,"about_ca_system_score_gemma":0.001051549,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002877377,"about_ca_topic_score_gemma":0.005030218,"domain_scores_codex":[0.999806,0.00006891561,0.000005164355,0.00003415184,0.00003286719,0.00005293002],"domain_scores_gemma":[0.9992806,0.0002244574,0.0001105689,0.00006548693,0.00008972197,0.0002291852],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0006498304,0.0006556223,0.02322644,0.0003842659,0.0000548517,0.0007773733,0.003024286,0.01144865,0.001728483,0.4779873,0.1233933,0.3566695],"study_design_scores_gemma":[0.000121674,0.0004303516,0.0199132,0.0007748125,0.0001227123,0.0007449494,0.009493922,0.0263648,0.001653324,0.665194,0.275079,0.0001074224],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2178464,0.005813366,0.02127277,0.01897001,0.0004472129,0.0001404911,0.0009576409,0.000402202,0.7341499],"genre_scores_gemma":[0.9391448,0.002825027,0.003764424,0.001183887,0.0001598142,0.00005719367,0.0003263951,0.00008331207,0.05245513],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.05595453,"threshold_uncertainty_score":0.1871865,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02053356740376992,"score_gpt":0.2868074320680226,"score_spread":0.2662738646642527,"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."}}