{"id":"W3125896873","doi":"","title":"Flexibility in Income Shifting Under Losses","year":2017,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Quest University Canada","funders":"","keywords":"Multinational corporation; Flexibility (engineering); Business; Debt; Leverage (statistics); Monetary economics; Transfer pricing; Labour economics; Income tax; Payment; Economics; Transfer payment; Tax haven; Public economics; Finance; Double taxation; Tax avoidance; Market economy","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":[0.001825985,0.0002756644,0.0002363117,0.0004950482,0.0005304957,0.001755397,0.0005746799,0.000541165,0.003046533],"category_scores_gemma":[0.009754999,0.000148391,0.0002575399,0.0004223804,0.001401035,0.001849778,0.001661183,0.0008361389,0.0003755154],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009346429,"about_ca_system_score_gemma":0.0003951318,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001285794,"about_ca_topic_score_gemma":0.001246326,"domain_scores_codex":[0.9988707,0.000316452,0.00007732974,0.0001831988,0.0002590129,0.0002933476],"domain_scores_gemma":[0.9933152,0.001326134,0.003160151,0.001303305,0.0004559492,0.0004392152],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007987666,0.0006401575,0.78802,0.00007612196,0.0001565874,0.001204368,0.004907952,0.03086393,0.01426214,0.03327877,0.001174323,0.1246169],"study_design_scores_gemma":[0.00002907679,0.0004586222,0.9125348,0.00005476745,0.00004223823,0.0007359228,0.005995145,0.01994657,0.004865489,0.04808948,0.007171459,0.00007645525],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9900087,0.00004655963,0.002497284,0.0001531152,0.000004590811,0.00001620339,0.00003952023,0.00001980897,0.007214241],"genre_scores_gemma":[0.9992986,0.00001254285,0.0001975668,0.00001464014,0.0000028507,0.000002810886,0.00001981811,0.000001853698,0.0004492923],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003046533,"threshold_uncertainty_score":0.01019168,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02648480188517511,"score_gpt":0.2680946066150541,"score_spread":0.241609804729879,"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."}}