{"id":"W3135611994","doi":"10.1287/mnsc.2020.3906","title":"The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations","year":2021,"lang":"en","type":"article","venue":"Management Science","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":37,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Corporate tax; Apportionment; State (computer science); Point (geometry); Investment (military); Income tax; Business; Economics; Accounting; Public economics; Monetary economics; Tax reform; Tax avoidance; Politics","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":[0.001022634,0.0001893249,0.0001635123,0.000239243,0.0008405256,0.0006392107,0.0008982893,0.00002463346,0.00004208305],"category_scores_gemma":[0.0004168829,0.0001518627,0.00004220727,0.003857331,0.0007929679,0.001696674,0.0004121859,0.0001116498,0.0004228833],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000932078,"about_ca_system_score_gemma":0.0001319841,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002588682,"about_ca_topic_score_gemma":0.0002434036,"domain_scores_codex":[0.9977278,0.00003242918,0.0004760727,0.0005793749,0.0008709673,0.0003133628],"domain_scores_gemma":[0.9968395,0.0001366626,0.001333978,0.0009004743,0.0007562237,0.00003317025],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00008599342,0.0002424319,0.09007678,0.0002749386,0.0000530475,0.00005364056,0.0002127124,0.0589701,0.00966099,0.826081,0.004335999,0.009952381],"study_design_scores_gemma":[0.0003774815,0.00002439551,0.9309103,0.0007520055,0.00004962255,8.45318e-7,0.0007528709,0.00831934,0.002091859,0.04736339,0.008999617,0.0003582026],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9865371,0.0001571486,0.001360659,0.00520176,0.0004710683,0.000423478,0.000004610295,0.00008612312,0.005758038],"genre_scores_gemma":[0.9944186,0.00009906648,0.0005805233,0.003486753,0.00009756826,0.00006497272,0.00001003043,0.00001109287,0.001231437],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8408336,"threshold_uncertainty_score":0.6464728,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04796568861258563,"score_gpt":0.2447109723146866,"score_spread":0.196745283702101,"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."}}