{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001571288,0.0001950404,0.0003498893,0.001503106,0.0002850732,0.003122256,0.0002228524,0.0003028856,0.001921162],"category_scores_gemma":[0.008009433,0.0001019203,0.0004802331,0.002719698,0.0006480863,0.001314917,0.0007860718,0.0009478905,0.0002657388],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001086705,"about_ca_system_score_gemma":0.0008812656,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008097735,"about_ca_topic_score_gemma":0.005230997,"domain_scores_codex":[0.9984301,0.0006028321,0.0001167171,0.0001811793,0.0004002019,0.0002689444],"domain_scores_gemma":[0.9943367,0.001863744,0.002724479,0.0002608507,0.0005833938,0.0002307985],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000310192,0.0001240006,0.7948429,0.0001290605,0.0003788077,0.0006263189,0.001066944,0.05012877,0.0005444745,0.11108,0.002888287,0.03788034],"study_design_scores_gemma":[0.0000158875,0.0001395093,0.946524,0.0001515833,0.0001827035,0.0004061767,0.002568116,0.01726523,0.001268075,0.01448993,0.01692673,0.00006210765],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9714574,0.001084075,0.001828123,0.0004599955,0.00003905893,0.00001944507,0.0006935197,0.00002499035,0.02439344],"genre_scores_gemma":[0.9984564,0.0002742874,0.000189644,0.00001361229,0.00001623286,0.00000343373,0.0003229258,0.000007814549,0.0007157997],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008097735,"threshold_uncertainty_score":0.01610118,"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."}}