{"id":"W2616348526","doi":"10.1111/eufm.12118","title":"Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD","year":2017,"lang":"en","type":"article","venue":"European Financial Management","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":48,"is_retracted":false,"has_abstract":true,"ca_institutions":"St. Francis Xavier University","funders":"","keywords":"Tax evasion; Tax credit; Monetary economics; Economics; International economics; Value-added tax; Ad valorem tax; Indirect tax; Double taxation; Tax reform; Preference; Business; Public economics; Microeconomics","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":[0.002209981,0.0001248855,0.0002861513,0.001643534,0.0004482508,0.001711955,0.0002262537,0.0002778407,0.003756131],"category_scores_gemma":[0.01472764,0.00007172546,0.0002443588,0.003638091,0.0008059638,0.0007971344,0.001147324,0.0008501718,0.0002479394],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001183067,"about_ca_system_score_gemma":0.001139572,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03453432,"about_ca_topic_score_gemma":0.02716392,"domain_scores_codex":[0.9988747,0.000378952,0.0001122734,0.00009376866,0.0002996254,0.0002406164],"domain_scores_gemma":[0.9713147,0.006850156,0.01800944,0.00112175,0.001629166,0.001074804],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001253233,0.0001088702,0.9793658,0.00003434321,0.00008077404,0.0001630278,0.000669303,0.001363863,0.00006355629,0.005235994,0.001394205,0.01139486],"study_design_scores_gemma":[0.00002054563,0.00007009055,0.984303,0.0001292717,0.00008893826,0.000208385,0.003560062,0.001293388,0.0003856333,0.002354073,0.007568755,0.00001787069],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9899535,0.0005300501,0.0002071926,0.0004992181,0.000008624399,0.000008158466,0.000688008,0.00001009778,0.008095266],"genre_scores_gemma":[0.9985288,0.0002654409,0.0000654881,0.00004186688,0.000009049178,0.00000475387,0.000448511,0.000002714823,0.0006333505],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03453432,"threshold_uncertainty_score":0.06866664,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03937334416539171,"score_gpt":0.2241832162161338,"score_spread":0.1848098720507421,"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."}}