{"id":"W2969423761","doi":"10.1002/mde.3082","title":"Tax avoidance in different firm types and the role of nonfamily involvement in private family firms","year":2019,"lang":"en","type":"article","venue":"Managerial and Decision Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Canadian Academic Accounting Association","keywords":"Business; Finance; Labour economics; Economics","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003593684,0.0001269525,0.0002864877,0.0001572477,0.00003513173,0.0001343214,0.00014387,0.00004061651,0.00003804775],"category_scores_gemma":[0.00003135855,0.00008802202,0.00003104053,0.0001275365,0.00006005236,0.0003118813,0.0002542638,0.00007277548,0.00003486558],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001683791,"about_ca_system_score_gemma":0.000005379733,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004429224,"about_ca_topic_score_gemma":0.0007561001,"domain_scores_codex":[0.9991882,0.000009266857,0.000373015,0.0002392688,0.00006191744,0.0001282801],"domain_scores_gemma":[0.9994307,0.0001045358,0.0002577771,0.0001811462,0.00001717481,0.000008625711],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002401453,0.0001921354,0.5233596,0.0002006557,0.00002891738,0.000004042416,0.0003339178,0.002802828,0.001670736,0.219356,0.000332888,0.2493168],"study_design_scores_gemma":[0.005274754,0.00001897849,0.7110244,0.0001226996,0.00001028833,3.201258e-7,0.0005833661,0.05941235,0.00008403859,0.1827542,0.04045029,0.0002643152],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9960532,0.0003375214,0.00004948928,0.0002211369,0.0002850065,0.0003527279,0.000002872916,0.000008026893,0.002690085],"genre_scores_gemma":[0.9986725,0.0004176135,0.0000789654,0.000600567,0.0001108766,0.00001278716,0.000004691453,0.000009134855,0.0000927919],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2490525,"threshold_uncertainty_score":0.3589434,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008625766436057862,"score_gpt":0.1836279819620812,"score_spread":0.1750022155260233,"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."}}