{"id":"W3123146228","doi":"","title":"AN INVESTIGATION OF THE VALUE RELEVANCE OF THE CORPORATE TAX REDUCTIONS FROM 1987 CANADIAN TAX REFORM","year":2007,"lang":"en","type":"article","venue":"The Global Journal of Business Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax reform; Value-added tax; Ad valorem tax; Indirect tax; Tax credit; Corporate tax; Economics; Tax incidence; State income tax; Tax avoidance; Direct tax; Public economics; Double taxation; Valuation (finance); Business; Monetary economics; Accounting","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003065305,0.0001183493,0.0001944779,0.0002024036,0.0005345992,0.0001291399,0.001259773,0.00006871147,0.00004510917],"category_scores_gemma":[0.0007075109,0.00006121346,0.00009000091,0.003839114,0.0006852441,0.0007825277,0.0001640768,0.0004367671,0.00001138345],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003568541,"about_ca_system_score_gemma":0.000784483,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1833198,"about_ca_topic_score_gemma":0.1042781,"domain_scores_codex":[0.9977466,0.0001398435,0.0006020539,0.0001354792,0.001057018,0.0003189355],"domain_scores_gemma":[0.9944937,0.00007652641,0.001688877,0.0005502396,0.003139337,0.00005136433],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001289806,0.0003903463,0.6568336,0.0004059994,0.0002746722,0.00005135971,0.0008861389,0.01767191,0.09375559,0.1743944,0.028249,0.02579722],"study_design_scores_gemma":[0.0003473439,0.00001314483,0.9387605,0.0002964388,0.00003505633,0.00001816233,0.0009822026,0.0005355728,0.002491183,0.05099003,0.005436013,0.00009436983],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9822279,0.0001474859,0.0001515253,0.01404874,0.0007308061,0.0002448067,0.0000391087,0.000005423012,0.002404258],"genre_scores_gemma":[0.9984931,0.00003766212,0.0001145331,0.0003285809,0.0008050907,0.000001563653,0.000005057758,0.00001110598,0.0002032437],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2819269,"threshold_uncertainty_score":0.9120665,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.064091803795265,"score_gpt":0.2974899050788992,"score_spread":0.2333981012836342,"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."}}