{"id":"W3122774606","doi":"10.1111/j.1467-9779.2006.00255.x","title":"The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions","year":2006,"lang":"en","type":"preprint","venue":"Journal of Public Economic Theory","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto; York University","funders":"","keywords":"Economics; Tax competition; Equalization (audio); Externality; Revenue; Public economics; Tax revenue; Competition (biology); Public finance; Microeconomics; Tax reform; Ad valorem tax; Monetary economics; Macroeconomics; Finance; Telecommunications; Computer science","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":[0.003087996,0.0002811025,0.000866759,0.0006993095,0.001458684,0.003347405,0.001133511,0.001129609,0.00738425],"category_scores_gemma":[0.01151456,0.0002697007,0.0005918164,0.001113284,0.005254406,0.003478102,0.003593053,0.002710513,0.0005291054],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004082126,"about_ca_system_score_gemma":0.002246752,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003585167,"about_ca_topic_score_gemma":0.004573033,"domain_scores_codex":[0.9968671,0.001122899,0.0001131749,0.0003783673,0.0007543295,0.0007641462],"domain_scores_gemma":[0.9945568,0.002212826,0.001100353,0.001171816,0.0007371029,0.0002211627],"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":[0.0001063265,0.00006657348,0.003424275,0.00005721069,0.00004167747,0.0001387799,0.000289013,0.02351736,0.0008160469,0.942407,0.001577483,0.02755819],"study_design_scores_gemma":[0.0000956107,0.00007718255,0.005648946,0.00006549498,0.00006852625,0.0002975807,0.0005092052,0.03133831,0.00393911,0.9381994,0.01971372,0.00004688301],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5438133,0.001828887,0.1449381,0.01182163,0.0001342482,0.0001141222,0.0002290179,0.0001668478,0.2969538],"genre_scores_gemma":[0.9898241,0.0002188976,0.003148342,0.0003029381,0.00005043208,0.0000188868,0.00002032326,0.00003016714,0.006385983],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00738425,"threshold_uncertainty_score":0.02961802,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02281407459777643,"score_gpt":0.2315585587311816,"score_spread":0.2087444841334052,"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."}}