{"id":"W3145047218","doi":"10.1111/1911-3846.12679","title":"Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Pension; Finance; Cash; Business; External financing; Investment (military); Cash flow; Shock (circulatory); Tax planning; Economics; Monetary economics; Tax avoidance; Double taxation; Debt","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003409542,0.0001829387,0.0002689196,0.0009454821,0.000648139,0.001733659,0.0007893344,0.001201442,0.006814841],"category_scores_gemma":[0.02734021,0.0002180399,0.0004491527,0.001462611,0.001135247,0.001087646,0.00115856,0.001792033,0.0004826261],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001107658,"about_ca_system_score_gemma":0.001424712,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02973261,"about_ca_topic_score_gemma":0.0307406,"domain_scores_codex":[0.998197,0.0006538701,0.0001390392,0.0002079098,0.0004347322,0.0003675596],"domain_scores_gemma":[0.9048998,0.02936496,0.05767895,0.00236868,0.002748894,0.00293873],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003538093,0.0003193871,0.9832674,0.00004699773,0.00009489603,0.0001112539,0.0003662768,0.0008240827,0.00005247994,0.003029023,0.00199632,0.009538095],"study_design_scores_gemma":[0.00002166374,0.0001056027,0.9935508,0.00006244614,0.00005678367,0.00005239534,0.0009116398,0.0007338405,0.0001576186,0.001087458,0.003248672,0.00001111008],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9853521,0.001178547,0.0002263306,0.004222243,0.00003964167,0.000019535,0.0008003814,0.000005580312,0.008155733],"genre_scores_gemma":[0.998129,0.0004343226,0.00005289205,0.0002627565,0.00003411572,0.000006137045,0.0003542465,0.000001789049,0.0007247055],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02973261,"threshold_uncertainty_score":0.05911911,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1640680954354167,"score_gpt":0.3422123924122452,"score_spread":0.1781442969768285,"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."}}