{"id":"W2956133108","doi":"10.5287/ora-nbd1ym74j","title":"Essays on corporate taxation","year":2017,"lang":"en","type":"dissertation","venue":"Oxford University Research Archive (ORA) (University of Oxford)","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Multinational corporation; Subsidiary; Business; Corporate tax; Tax avoidance; Leverage (statistics); Accounting; Monetary economics; Double taxation; Finance; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.001028474,0.0006211039,0.0004454825,0.002077862,0.002260014,0.004271239,0.0006054109,0.002579495,0.0191997],"category_scores_gemma":[0.005306305,0.0002180574,0.0004575745,0.00213718,0.003288235,0.004154255,0.001861761,0.003404096,0.005752902],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003179937,"about_ca_system_score_gemma":0.001677476,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002866981,"about_ca_topic_score_gemma":0.002496445,"domain_scores_codex":[0.9989834,0.0002841196,0.00005463056,0.0001578296,0.0003825344,0.0001374615],"domain_scores_gemma":[0.998323,0.0008348617,0.000164919,0.0001837567,0.0003809422,0.0001124832],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001641666,0.00002192594,0.0004329542,0.0001295583,0.000006787547,0.00008871422,0.0009630412,0.0002043622,0.00007328943,0.6476036,0.3112722,0.03918717],"study_design_scores_gemma":[0.000002692146,0.000006317231,0.0004448915,0.0003805602,0.000001665924,0.0000826121,0.0002322768,0.00006346461,0.00004043539,0.03751854,0.9612225,0.000003993208],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.005440691,0.1897841,0.002319328,0.1299364,0.01987036,0.00003563565,0.0003457642,0.00007550747,0.6521922],"genre_scores_gemma":[0.1729272,0.1829764,0.001427687,0.03873992,0.03078121,0.00008728515,0.0005683817,0.0001853089,0.5723067],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.0191997,"threshold_uncertainty_score":0.06422937,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04836217230128977,"score_gpt":0.2593979021496919,"score_spread":0.2110357298484021,"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."}}