{"id":"W3122663563","doi":"10.1506/car.26.2.10","title":"Decentralization, Transfer Pricing, and Tacit Collusion*","year":2009,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Decentralization; Chen; Collusion; Citation; Transfer pricing; Library science; Tacit collusion; Sociology; Political science; Economics; Computer science; Law; Microeconomics","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":[0.002054675,0.0003355778,0.000769246,0.0006727621,0.001527183,0.003543132,0.0008215139,0.001553108,0.01180609],"category_scores_gemma":[0.009766337,0.0002992689,0.0005257339,0.002050799,0.00665528,0.005703895,0.003209496,0.002864011,0.0008202638],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001702515,"about_ca_system_score_gemma":0.001120071,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001343045,"about_ca_topic_score_gemma":0.001471593,"domain_scores_codex":[0.9982932,0.0005186567,0.00008041746,0.0002875571,0.000453664,0.00036649],"domain_scores_gemma":[0.9890966,0.004492059,0.003085251,0.002363625,0.0005532448,0.0004092985],"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":[0.0000734906,0.00004723937,0.001686712,0.00005648143,0.00001777855,0.000074331,0.0005215709,0.006389728,0.0003296829,0.9755657,0.0008551735,0.01438222],"study_design_scores_gemma":[0.00002043863,0.00002264141,0.002104718,0.00002538275,0.00000917827,0.00008685351,0.0002033268,0.00684924,0.000256613,0.9873607,0.003050462,0.00001037573],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5970265,0.00256244,0.1458465,0.007712565,0.0001540996,0.00009694235,0.0001082674,0.0001256465,0.246367],"genre_scores_gemma":[0.9912611,0.0004533673,0.00167029,0.0001091981,0.00009522949,0.00001694942,0.00001456529,0.00001196968,0.006367433],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01180609,"threshold_uncertainty_score":0.03949535,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06120343408545226,"score_gpt":0.3011593951208096,"score_spread":0.2399559610353573,"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."}}