{"id":"W2948668102","doi":"","title":"Tax Policy, Capital Structure, and Income Trusts","year":2007,"lang":"en","type":"article","venue":"TSpace","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Capital structure; Income tax; Debt; Tax shield; Incentive; Finance; International taxation; Public economics; Capital (architecture); Economics; Debt financing; State income tax; Business; Double taxation; Gross income; Tax reform; Market economy","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":[0.0009812528,0.0000834229,0.0001030641,0.0004700749,0.001235324,0.002437294,0.0002123627,0.0004372484,0.004731914],"category_scores_gemma":[0.005287108,0.00006798852,0.00009735898,0.0004769219,0.00274711,0.00168034,0.001231312,0.0006812065,0.0002324338],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002698967,"about_ca_system_score_gemma":0.001433724,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003037223,"about_ca_topic_score_gemma":0.005358275,"domain_scores_codex":[0.9991548,0.0002346642,0.00003512765,0.00005600502,0.0002124739,0.0003068399],"domain_scores_gemma":[0.9969802,0.0007636195,0.001201685,0.0002312995,0.0003566323,0.0004664192],"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":[0.0001098109,0.0001214663,0.04386725,0.00002928036,0.00001219766,0.0002255581,0.001620312,0.002309132,0.000479603,0.9224508,0.001460635,0.02731386],"study_design_scores_gemma":[0.000090979,0.0003327641,0.2038849,0.0002827162,0.00005260737,0.001035306,0.0128208,0.01022954,0.004432297,0.6561959,0.1105719,0.00007024917],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8191103,0.0004892298,0.003612734,0.003509537,0.00002575209,0.00003025481,0.00003951909,0.00001139877,0.1731714],"genre_scores_gemma":[0.9971898,0.00007628464,0.00009345252,0.00003899721,0.000004492279,0.000002085761,0.000004768422,9.98759e-7,0.002589046],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004731914,"threshold_uncertainty_score":0.01958251,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01223811922834968,"score_gpt":0.2673075233994026,"score_spread":0.2550694041710529,"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."}}