{"id":"W2727094455","doi":"10.1108/raf-04-2016-0063","title":"Information asymmetry and incentive contracting with the tax department","year":2017,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Incentive; Microeconomics; Information asymmetry; Private information retrieval; Economics; Risk aversion (psychology); Business; Originality; Tax basis; Public economics; Tax credit; Actuarial science; Tax reform; Expected utility hypothesis; State income tax; Financial economics; Computer science","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":[0.0004725312,0.00009239018,0.0001747141,0.00002668647,0.0004779585,0.0003155633,0.0001273726,0.00001772132,0.000004299127],"category_scores_gemma":[0.0002675762,0.00005776248,0.00001941643,0.00008229991,0.00009803433,0.001992472,0.00009616887,0.00007993379,0.000009444931],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000004957868,"about_ca_system_score_gemma":0.00001055014,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001091506,"about_ca_topic_score_gemma":0.00002369376,"domain_scores_codex":[0.9994892,0.000004560848,0.0001937608,0.00008665147,0.000123939,0.0001019072],"domain_scores_gemma":[0.9982897,0.00003180904,0.001313466,0.0001901965,0.0001718153,0.000003023264],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004478031,0.0000331682,0.126933,0.009585375,0.00003466193,0.000002470517,0.00009974646,0.000003780316,0.00003509093,0.042704,0.004976346,0.8155476],"study_design_scores_gemma":[0.0004967619,0.00001049161,0.3348939,0.006534277,0.00007135641,0.000003698894,0.0001789237,0.0008765541,0.00003889886,0.0002470376,0.6564463,0.0002018932],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.95322,0.02343682,0.0004546099,0.007640437,0.0001350945,0.0006427427,0.000007011851,0.00002958138,0.01443368],"genre_scores_gemma":[0.9838479,0.01360452,0.0001340326,0.00224174,0.0001053824,0.00001361815,0.000005357174,0.000004342798,0.00004315305],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8153457,"threshold_uncertainty_score":0.3676119,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00932899810701698,"score_gpt":0.2238142618102734,"score_spread":0.2144852637032564,"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."}}