{"id":"W2938941321","doi":"10.1016/j.jmoneco.2019.04.013","title":"Discussion of “Taxation and The Life Cycle of Firms” by Erosa and González","year":2019,"lang":"en","type":"article","venue":"Journal of Monetary Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Economics; Capital (architecture); Point (geometry); Capital income; Income tax; Monetary economics; Macroeconomics; International taxation; Microeconomics; Public economics; Tax reform","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":[0.001811036,0.0003411524,0.0005649994,0.0007931027,0.001507392,0.002689634,0.001432414,0.003885381,0.004585446],"category_scores_gemma":[0.004402091,0.0002691477,0.001098235,0.001357054,0.00280327,0.005377072,0.001240654,0.00297557,0.000401297],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003055746,"about_ca_system_score_gemma":0.001461505,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006300688,"about_ca_topic_score_gemma":0.004822956,"domain_scores_codex":[0.9993987,0.0003353098,0.00002258381,0.00007816708,0.00008430785,0.00008085553],"domain_scores_gemma":[0.9988501,0.000714983,0.0001213089,0.0001079003,0.0001480486,0.00005768586],"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":[0.00001082697,0.000008546233,0.0001739692,0.00001633257,0.00000494744,0.00003592215,0.0001099604,0.001094151,0.00003982842,0.9901131,0.006032064,0.00236037],"study_design_scores_gemma":[0.000006999047,0.00000773525,0.0003534171,0.00008104999,0.00000621364,0.00003000921,0.000127885,0.001247853,0.0000907278,0.9320467,0.06599266,0.000008878238],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.070393,0.06940392,0.06468316,0.5878596,0.005544506,0.00008160205,0.0006291029,0.00007480574,0.2013302],"genre_scores_gemma":[0.8621461,0.0303238,0.009154866,0.02843385,0.004247115,0.00008810883,0.0002545864,0.0000725163,0.065279],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.006300688,"threshold_uncertainty_score":0.02217114,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005610042934057937,"score_gpt":0.1649323936280943,"score_spread":0.1593223506940364,"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."}}