{"id":"W3017718492","doi":"10.1111/1911-3846.12613","title":"Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":50,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Multinational corporation; Corporate tax; Business; Economics; Income tax; Monetary economics; Public economics; Tax credit; Labour economics; Tax avoidance; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.00223235,0.0001737326,0.0003853604,0.0007310393,0.0003803714,0.001386664,0.0003965245,0.0008347534,0.00856452],"category_scores_gemma":[0.01289463,0.0001447995,0.0008602303,0.0008452652,0.001081964,0.0009348905,0.0007874873,0.0009395579,0.0004746533],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006714551,"about_ca_system_score_gemma":0.0009636126,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008778022,"about_ca_topic_score_gemma":0.006160297,"domain_scores_codex":[0.9985305,0.0005713784,0.0001117567,0.0002939009,0.0002457775,0.0002466724],"domain_scores_gemma":[0.958598,0.02410622,0.01286151,0.002055882,0.0007308548,0.001647436],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009735631,0.000874583,0.9680504,0.00005622664,0.0003421435,0.0002563864,0.0002629652,0.004622555,0.001389539,0.004853201,0.0004405744,0.01787779],"study_design_scores_gemma":[0.00006565646,0.0003877677,0.9880975,0.00001925617,0.0002224992,0.00008185546,0.0003375142,0.006101353,0.001429287,0.002096712,0.001139732,0.00002092399],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9960793,0.0003190345,0.0005883033,0.0002756953,0.000009274685,0.00002304434,0.0002461791,0.00001386441,0.002445348],"genre_scores_gemma":[0.999169,0.0000696215,0.0001040032,0.00002784978,0.000007996357,0.000005090215,0.00007240581,0.000001961065,0.0005420962],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008778022,"threshold_uncertainty_score":0.02865124,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.176633229041522,"score_gpt":0.3176577821781698,"score_spread":0.1410245531366478,"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."}}