{"id":"W2766587317","doi":"10.1111/1911-3846.12360","title":"Do Political Connections Weaken Tax Enforcement Effectiveness?","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":213,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Enforcement; Business; Audit; Tax avoidance; Accounting; Public economics; Tax reform; Corporate tax; Tax planning; State income tax; Ad valorem tax; Indirect tax; Double taxation; Finance; Economics; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.004378875,0.0002404524,0.0003065502,0.0005237639,0.003307012,0.003634001,0.001047487,0.0001233601,0.0006984248],"category_scores_gemma":[0.003103202,0.0002284773,0.0001231802,0.0004137923,0.0004718223,0.003431322,0.0009299142,0.0006178014,0.001851923],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000117951,"about_ca_system_score_gemma":0.0002047682,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003919756,"about_ca_topic_score_gemma":0.0001063468,"domain_scores_codex":[0.9971861,0.00009106204,0.0003905638,0.0006021005,0.0008799546,0.0008502136],"domain_scores_gemma":[0.9970332,0.0003808688,0.0004325564,0.001067952,0.001027802,0.00005764601],"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":[0.0001437093,0.0001281248,0.2829787,0.0002939308,0.00003779296,0.00003940913,0.00002205176,0.000006529245,0.001798338,0.689116,0.02301088,0.002424523],"study_design_scores_gemma":[0.002232341,0.00004197839,0.2395752,0.000546741,0.00001516632,0.000005299982,0.0009839061,0.002212699,0.0008293234,0.03809528,0.7148156,0.0006464883],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4276073,0.0001467278,0.000249802,0.005606987,0.0008034569,0.0008640357,0.00001052213,0.0002147054,0.5644965],"genre_scores_gemma":[0.994597,0.000004217748,0.00002686535,0.0005083404,0.002119845,0.0001291327,0.00003622167,0.00004608005,0.002532268],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.6918046,"threshold_uncertainty_score":0.9989253,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1197554913546467,"score_gpt":0.3669131763344798,"score_spread":0.247157684979833,"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."}}