{"id":"W3121942174","doi":"","title":"The Effects of Competition From S Corporations on the Organizational Form Choice of Rival C Corporations","year":2018,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Quest University Canada","funders":"","keywords":"Competition (biology); Business; Corporation; Corporate tax; Monetary economics; Revenue; Metropolitan area; Economics; Industrial organization; Tax avoidance; Accounting; Finance; Double taxation","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001519334,0.000156861,0.000293868,0.0008352057,0.001270435,0.002477472,0.0004748627,0.0006446166,0.006036402],"category_scores_gemma":[0.009247243,0.0001645015,0.0003685485,0.0008492537,0.001734361,0.0007862044,0.001379705,0.0007666675,0.0004837451],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002657439,"about_ca_system_score_gemma":0.001353086,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03343572,"about_ca_topic_score_gemma":0.07507623,"domain_scores_codex":[0.9978837,0.0006754926,0.00009854098,0.0003023414,0.0003814867,0.0006583708],"domain_scores_gemma":[0.9794672,0.006014402,0.00733177,0.0007916213,0.001416921,0.004978164],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000263347,0.0002092778,0.9896444,0.000007456371,0.00003708406,0.0001344865,0.0003490211,0.0007143547,0.000666361,0.002085501,0.0004255114,0.00546325],"study_design_scores_gemma":[0.00002054764,0.0002575203,0.9949498,0.0000134839,0.00002132803,0.0001195382,0.001320741,0.001719197,0.0002527049,0.0005814115,0.0007324484,0.00001130884],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9962282,0.0000536852,0.00006055604,0.0001181931,0.0000019145,0.000005164438,0.00004020429,0.000001138608,0.003491028],"genre_scores_gemma":[0.9995785,0.00001469206,0.00001974244,0.00001762941,0.000001975895,0.0000011815,0.00003944891,9.33408e-7,0.0003257281],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03343572,"threshold_uncertainty_score":0.06648225,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009649310026894104,"score_gpt":0.2087759602355335,"score_spread":0.1991266502086394,"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."}}