{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001514476,0.0001432447,0.0003224728,0.0007632952,0.0007007883,0.001227968,0.000670401,0.0004750145,0.003567445],"category_scores_gemma":[0.01652443,0.0002198054,0.0003424372,0.001450156,0.001079499,0.0008639165,0.001017217,0.0008781482,0.0006400735],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008125338,"about_ca_system_score_gemma":0.0004948949,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03307202,"about_ca_topic_score_gemma":0.05031285,"domain_scores_codex":[0.9983782,0.0009273981,0.00008631001,0.0001894072,0.0002367872,0.0001818484],"domain_scores_gemma":[0.9593638,0.01429862,0.02053357,0.002252555,0.00201686,0.001534655],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004177162,0.0004269492,0.9859589,0.00002795626,0.0001527126,0.0002115372,0.0007750437,0.001304273,0.0002829725,0.0008153126,0.0008451133,0.008781635],"study_design_scores_gemma":[0.00002824011,0.0002028895,0.9928999,0.0000250685,0.00007913166,0.0001171632,0.002942462,0.001038174,0.0004703826,0.0003886066,0.001792708,0.00001520532],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976389,0.0001357398,0.00009984249,0.0002063767,0.000002965885,0.000003941927,0.0000935682,0.000002655888,0.001815991],"genre_scores_gemma":[0.9990712,0.0001431278,0.0000430295,0.00003671233,0.000003982398,0.00000243518,0.0001242634,0.000001919443,0.0005732654],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03307202,"threshold_uncertainty_score":0.06575906,"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."}}