{"id":"W3011723322","doi":"10.1111/1475-679x.12304","title":"Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":174,"is_retracted":false,"has_abstract":true,"ca_institutions":"McGill University","funders":"","keywords":"Tax avoidance; Business; Multinational corporation; Double taxation; Public economics; Corporate tax; International taxation; Tax revenue; Tax reform; State income tax; Monetary economics; Accounting; Economics; 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":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.005914313,0.0002732002,0.0005130446,0.0003613397,0.0006424014,0.002023771,0.0006368401,0.0001482464,0.0001908472],"category_scores_gemma":[0.01755553,0.0001955433,0.00009792056,0.00138063,0.0001732337,0.005119479,0.0005148802,0.001418871,0.00006727847],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001241575,"about_ca_system_score_gemma":0.0001292786,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008147373,"about_ca_topic_score_gemma":0.0002395875,"domain_scores_codex":[0.9953064,0.00009614989,0.001751367,0.0005145882,0.001739932,0.0005915368],"domain_scores_gemma":[0.9920931,0.0009087809,0.00515756,0.0002865017,0.001468439,0.00008558136],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000310338,0.00004312141,0.9023411,0.0005678221,0.00005342317,0.0001224897,0.0002983871,0.00004596366,0.0831266,0.00009009244,0.007133748,0.005866965],"study_design_scores_gemma":[0.002193207,0.0001479898,0.7881486,0.004890587,0.0001606641,0.00005238191,0.003016627,0.02450144,0.00903535,0.004256371,0.1623906,0.001206198],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9916115,0.0005927195,0.0004573756,0.006292001,0.0004747335,0.0002318268,0.000009450262,0.0000659897,0.000264374],"genre_scores_gemma":[0.9929937,0.0002330893,0.0005230324,0.001543342,0.004506323,0.000006641876,0.000008304108,0.00005119937,0.0001344139],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1552568,"threshold_uncertainty_score":0.9990122,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08946083111912735,"score_gpt":0.3362932135498127,"score_spread":0.2468323824306853,"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."}}