{"id":"W3111087637","doi":"10.1016/j.jpubeco.2023.104940","title":"Tax competition in the presence of profit shifting","year":2023,"lang":"en","type":"article","venue":"Journal of Public Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":false,"ca_institutions":"Canada Mortgage and Housing Corporation; Simon Fraser University","funders":"Universität Mannheim; University of Toronto; Queen's University; Agence Nationale de la Recherche; University of Alberta; Aix-Marseille Université; Yale-NUS College; Yale University","keywords":"Economics; Tax competition; Profit (economics); Microeconomics; Monetary economics; Ad valorem tax; Public economics; Tax reform","routes":{"ca_aff":true,"ca_fund":true,"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":[],"consensus_categories":[],"category_scores_codex":[0.001598813,0.00004604016,0.0001111581,0.000278905,0.00003791884,0.0001661657,0.0002555442,0.00002005296,0.00005334708],"category_scores_gemma":[0.00028785,0.00003522119,0.00004524743,0.0004081784,0.0000246995,0.001127593,0.00004517835,0.0001084432,0.00003750579],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001888798,"about_ca_system_score_gemma":0.00003842189,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003732497,"about_ca_topic_score_gemma":0.000248182,"domain_scores_codex":[0.9993782,0.00001440808,0.0003794491,0.00005382977,0.00007415398,0.00009993192],"domain_scores_gemma":[0.9987547,0.00007575569,0.0009582564,0.00008175955,0.000124106,0.000005409652],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002041284,0.00006598059,0.5103241,0.000138118,0.00002010157,0.00001181009,0.0002970229,0.002887411,0.0003054542,0.4683861,0.006687081,0.0108565],"study_design_scores_gemma":[0.001284181,0.0000295027,0.7737328,0.0001593267,0.00001883838,0.00001606857,0.004944955,0.04471131,0.00009096544,0.03920233,0.1355818,0.0002278592],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9864415,0.00001424806,0.0001139101,0.007712865,0.0002284664,0.00006342262,0.000001053045,0.00000748002,0.005417036],"genre_scores_gemma":[0.9989653,0.00002882294,0.00006012561,0.0004050198,0.0004394971,0.000001680549,0.000003430641,0.000004865803,0.00009121275],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4291837,"threshold_uncertainty_score":0.1602339,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05329637628555661,"score_gpt":0.2370342124027769,"score_spread":0.1837378361172203,"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."}}