{"id":"W3204542079","doi":"10.33423/jabe.v22i11.3732","title":"The Tax Effects on C Corporations of Coronavirus-Related Stimulus Acts","year":2020,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Tax credit; Tax avoidance; Indirect tax; Tax reform; Coronavirus disease 2019 (COVID-19); Payroll; Ad valorem tax; Finance; Economics; Public economics; Double taxation; 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":[0.001580488,0.00029384,0.0002783262,0.001161616,0.001944366,0.002700796,0.0004505704,0.001160356,0.00653771],"category_scores_gemma":[0.009758528,0.0001670606,0.000472979,0.001068243,0.00205017,0.00114432,0.001546971,0.001534316,0.0004656359],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003830928,"about_ca_system_score_gemma":0.00194694,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03492124,"about_ca_topic_score_gemma":0.03050415,"domain_scores_codex":[0.9983256,0.0006754888,0.00007116003,0.00008136921,0.0004232293,0.0004230658],"domain_scores_gemma":[0.9954443,0.002076697,0.0009027619,0.0003214191,0.001004329,0.0002505467],"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":[0.001219593,0.001051784,0.06409232,0.0001608029,0.0001332745,0.002347915,0.001122701,0.10358,0.00295419,0.7432427,0.01254934,0.06754535],"study_design_scores_gemma":[0.0008275294,0.00228793,0.3309928,0.0005005925,0.0006818155,0.002200453,0.01539966,0.1849459,0.0190449,0.2420574,0.2007022,0.0003587806],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7551612,0.000630368,0.002020177,0.001617784,0.00009789085,0.000150737,0.0003158607,0.00005930798,0.2399467],"genre_scores_gemma":[0.9919924,0.0002340273,0.0003965175,0.0001617494,0.00001349262,0.00002242329,0.00007388033,0.00000893321,0.007096605],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03492124,"threshold_uncertainty_score":0.06943595,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02089367947844225,"score_gpt":0.2014182536766062,"score_spread":0.180524574198164,"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."}}