{"id":"W3176873758","doi":"10.3390/jrfm14070284","title":"Tax Rates and Tax Revenues in the Context of Tax Competitiveness","year":2021,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Vedecká Grantová Agentúra MŠVVaŠ SR a SAV; Slovenská Akadémia Vied","keywords":"Value-added tax; Ad valorem tax; Indirect tax; Tax reform; Tax revenue; Direct tax; Corporate tax; Tax credit; Revenue; Business; Economics; Double taxation; State income tax; Tax avoidance; Public economics; Monetary economics; International economics; Accounting","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006168674,0.00008582172,0.0002113871,0.0001315506,0.00008657498,0.00009715973,0.0001035449,0.00002357237,0.00001873679],"category_scores_gemma":[0.0001400952,0.00006369123,0.00004472959,0.0003060443,0.0000583168,0.0002786303,0.00008406422,0.0001249069,0.000002172798],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000007583451,"about_ca_system_score_gemma":0.00001390107,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001268883,"about_ca_topic_score_gemma":0.0004875788,"domain_scores_codex":[0.9992912,0.00003677713,0.0003167842,0.00009733735,0.0001634133,0.00009449465],"domain_scores_gemma":[0.9991037,0.00005556174,0.0005992115,0.00007908636,0.0001551083,0.000007298921],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.000296363,0.0003460842,0.3844149,0.0007345226,0.0000414296,0.0005422609,0.001303757,0.00005067075,0.0003197909,0.1501472,0.005205429,0.4565976],"study_design_scores_gemma":[0.0009779177,0.00001955731,0.6837682,0.0002605124,0.00005716004,0.000008296232,0.003276225,0.00004734514,0.00007215147,0.005817497,0.3056006,0.00009456689],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.994232,0.001915424,0.001245609,0.001013618,0.0002289417,0.000124299,0.0000119669,0.000002676544,0.001225443],"genre_scores_gemma":[0.9964902,0.002230975,0.000161447,0.0006627551,0.0002577824,0.000002677439,0.000002270789,0.000004699034,0.0001871807],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4565031,"threshold_uncertainty_score":0.2597253,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0110085212556871,"score_gpt":0.2158430296272024,"score_spread":0.2048345083715153,"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."}}