{"id":"W3125721023","doi":"10.1007/s10551-016-3168-9","title":"Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness","year":2016,"lang":"en","type":"article","venue":"Journal of Business Ethics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":95,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Independence (probability theory); Corporate tax; Business ethics; Sample (material); Business; Competition (biology); Tax avoidance; Monetary economics; Economics; Accounting; Public economics; Tax reform","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003346708,0.0001704962,0.0003223834,0.0003206693,0.000121391,0.0001873371,0.000499651,0.0001693809,0.0002281385],"category_scores_gemma":[0.00779708,0.00009448674,0.00006875703,0.0008823681,0.0003895866,0.00140701,0.0001068499,0.0006632417,0.00003017816],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005166134,"about_ca_system_score_gemma":0.0003958208,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00008663032,"about_ca_topic_score_gemma":0.0002116444,"domain_scores_codex":[0.9979419,0.00006685455,0.0007685021,0.0001576514,0.0008607882,0.0002043613],"domain_scores_gemma":[0.9919852,0.001585919,0.003962615,0.0002212667,0.002227464,0.00001755206],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001248083,0.0003187049,0.7557887,0.0005392258,0.00006962357,0.000313525,0.00103095,0.002378407,0.06575977,0.1278079,0.0003398696,0.04440515],"study_design_scores_gemma":[0.002560445,0.00003702587,0.9088054,0.01489734,0.00006736241,0.00006317721,0.001560419,0.0005217506,0.008646323,0.05404823,0.008263265,0.0005292853],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9899555,0.0004681736,0.0007646068,0.007079345,0.0008172106,0.0001141106,0.000006497993,0.00001175538,0.0007827794],"genre_scores_gemma":[0.9979298,0.0002781725,0.00003661924,0.001053391,0.0006326061,0.000003086592,9.865854e-7,0.00001759518,0.00004775408],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1530166,"threshold_uncertainty_score":0.9334396,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1173384098107901,"score_gpt":0.2907981647575288,"score_spread":0.1734597549467387,"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."}}