{"id":"W2895988722","doi":"10.1111/1911-3846.12464","title":"The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations","year":2018,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Sloan School of Management, Massachusetts Institute of Technology; University of Illinois at Urbana-Champaign; University of Florida","keywords":"Competition (biology); Business; Corporation; Corporate tax; Monetary economics; Metropolitan area; Revenue; Economics; Tax avoidance; Accounting; Finance; Double taxation","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001475,0.0001277731,0.0002504708,0.0007926335,0.001213618,0.002363817,0.0004512112,0.0005098794,0.00573665],"category_scores_gemma":[0.008367719,0.0001413147,0.0002809654,0.0007646184,0.001505938,0.0006406207,0.001219128,0.0006123445,0.0003859114],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002215327,"about_ca_system_score_gemma":0.001102299,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02740779,"about_ca_topic_score_gemma":0.05475653,"domain_scores_codex":[0.998153,0.0006118866,0.00009419423,0.0002580849,0.0003733734,0.0005093807],"domain_scores_gemma":[0.9806504,0.005622109,0.006724995,0.0008130942,0.001640131,0.004549305],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001944646,0.0001886898,0.9901679,0.000006483613,0.00003053326,0.0001135417,0.0003549853,0.0007910354,0.0007298386,0.001854823,0.0003684713,0.005199329],"study_design_scores_gemma":[0.00001609192,0.0002061546,0.9943464,0.0000118923,0.00001461184,0.0001134167,0.001559366,0.002118819,0.0002783752,0.0006080488,0.0007159676,0.00001092531],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9973395,0.00003146476,0.00005417292,0.00007481048,0.000001378932,0.000003520548,0.00002599545,8.482393e-7,0.002468233],"genre_scores_gemma":[0.9997231,0.000007675752,0.00001717066,0.00001042666,0.00000133516,8.179874e-7,0.00002611948,6.115894e-7,0.0002127067],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02740779,"threshold_uncertainty_score":0.05449653,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0637826100981562,"score_gpt":0.2993100029474361,"score_spread":0.2355273928492799,"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."}}