{"id":"W2978560868","doi":"10.1080/0969160x.2019.1670377","title":"Tax Avoidance as a Sustainability Problem","year":2019,"lang":"en","type":"article","venue":"Social and Environmental Accountability Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université Laval","funders":"","keywords":"Framing (construction); Sustainability; Tax avoidance; Corporate social responsibility; Business; Corporate sustainability; Public economics; Economics; Public relations; Double taxation; Political science; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0006428077,0.0002074382,0.0002336449,0.00006688292,0.0006138133,0.0004136198,0.0001843099,0.00008885647,0.002282332],"category_scores_gemma":[0.00003884542,0.0001866078,0.0001167568,0.0001574343,0.0002270747,0.001669679,0.0002038173,0.0003770123,0.000504182],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002691743,"about_ca_system_score_gemma":0.0000409648,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003909888,"about_ca_topic_score_gemma":0.00007421579,"domain_scores_codex":[0.9985775,0.000026135,0.0003433324,0.0003364671,0.0003747198,0.0003418875],"domain_scores_gemma":[0.9993945,0.0000230943,0.0003625896,0.0001374422,0.00005057261,0.00003176537],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001723625,0.0003332793,0.9666033,0.0002139763,0.00002397235,0.000007293517,0.0005572076,0.00002065251,0.002067682,0.004484288,0.001199267,0.02431666],"study_design_scores_gemma":[0.001436074,0.00004355403,0.7278674,0.00002234786,0.00003813581,0.00004593828,0.01103562,0.0003266075,0.00004955889,0.1086335,0.1499462,0.0005551339],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9903979,0.00007970115,0.00003120855,0.002307774,0.0002212815,0.0003627434,0.000007694237,0.00004027476,0.006551451],"genre_scores_gemma":[0.9965622,0.00002293718,0.00004017409,0.00148909,0.0008437255,0.00001194823,0.00001310589,0.00001802585,0.000998831],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.238736,"threshold_uncertainty_score":0.9986297,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00871530208814832,"score_gpt":0.2145027052090324,"score_spread":0.2057874031208841,"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."}}