{"id":"W3122373140","doi":"","title":"Dividend Taxation and Corporate Governance","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Dividend; Corporate governance; Dividend tax; Corporate tax; Earnings; Business; Retained earnings; Dividend policy; Double taxation; Tax reform; Accounting; Monetary economics; Economics; Tax avoidance; Financial system; Market economy; Finance; State income tax; Gross income","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":[0.001258153,0.0001507894,0.0002081548,0.0006167858,0.001398855,0.003553269,0.0002878779,0.001017283,0.002874858],"category_scores_gemma":[0.003586783,0.0001204082,0.0001422261,0.0008985247,0.003892575,0.002016738,0.001636604,0.001435691,0.0002832753],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003104004,"about_ca_system_score_gemma":0.001972231,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007401703,"about_ca_topic_score_gemma":0.008274117,"domain_scores_codex":[0.9992938,0.0002231079,0.00003401346,0.000111843,0.0001700232,0.0001672197],"domain_scores_gemma":[0.9986482,0.0003102053,0.0004895616,0.0001582172,0.0002373976,0.0001565057],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000009133315,0.00001657468,0.004195584,0.00001104106,0.000006330833,0.00003594568,0.0003794054,0.0008034782,0.0000909087,0.9824488,0.001592433,0.0104103],"study_design_scores_gemma":[0.00001590196,0.00001805593,0.01165062,0.0001160127,0.00001031587,0.00007093107,0.000483374,0.001323718,0.0003036553,0.9245178,0.06147856,0.00001112896],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2789932,0.02185335,0.01946149,0.03782529,0.0003912371,0.00007301934,0.0002158317,0.00004797986,0.6411386],"genre_scores_gemma":[0.9806243,0.002209897,0.0007549548,0.0007584677,0.0001045891,0.00001492397,0.00003800228,0.000005300895,0.01548964],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.007401703,"threshold_uncertainty_score":0.0225212,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01372168717532642,"score_gpt":0.1964012718206178,"score_spread":0.1826795846452914,"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."}}