{"id":"W348004481","doi":"10.2139/ssrn.2585466","title":"The Determinants and Consequences of Tax Audits: Some Evidence from China","year":2015,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Audit; China; Business; Economics; Accounting; Political science","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":[0.001449725,0.0002593543,0.0004303642,0.002173259,0.001086324,0.001374458,0.000526772,0.0004943765,0.002515497],"category_scores_gemma":[0.004893832,0.0002764601,0.0005247709,0.004202695,0.00117013,0.0006824369,0.0007932879,0.0006960625,0.0001794236],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002238341,"about_ca_system_score_gemma":0.003003856,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1688799,"about_ca_topic_score_gemma":0.2278199,"domain_scores_codex":[0.9988748,0.0002541258,0.0001091013,0.000151017,0.0002992619,0.0003116387],"domain_scores_gemma":[0.988066,0.002755686,0.005918382,0.0006493129,0.001663498,0.0009470666],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007481644,0.00008132198,0.9948711,0.00002370035,0.00007504475,0.0001652879,0.0004432518,0.0003541621,0.0001110337,0.0005962512,0.000239035,0.002964932],"study_design_scores_gemma":[0.000007843091,0.00003517622,0.9979072,0.00001165369,0.00005929569,0.0000390051,0.0005857951,0.0005722903,0.0001106368,0.0001919979,0.0004720374,0.000007183101],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9984414,0.0002550903,0.00004392381,0.0001762603,0.000003100065,0.000006585433,0.0001473789,0.0000021563,0.0009240481],"genre_scores_gemma":[0.9993523,0.0001807923,0.000014334,0.0000189106,0.000004391097,0.000001380071,0.0001239754,8.10382e-7,0.0003030223],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1688799,"threshold_uncertainty_score":0.3357938,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02551577244815801,"score_gpt":0.244770151515859,"score_spread":0.219254379067701,"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."}}