{"id":"W4205206333","doi":"10.2139/ssrn.3933237","title":"The motivation for Inversion","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Inversion (geology); Geology; Mathematics; Seismology","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":[0.002130443,0.0005302408,0.0008266116,0.001371149,0.003165922,0.003531026,0.001672191,0.003352375,0.03370424],"category_scores_gemma":[0.01284315,0.0004085838,0.000906285,0.001037877,0.01160708,0.01132555,0.005765577,0.006855868,0.004071083],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001634083,"about_ca_system_score_gemma":0.001779693,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001386308,"about_ca_topic_score_gemma":0.0009756544,"domain_scores_codex":[0.9978579,0.0004377049,0.0001010929,0.0006116404,0.000669616,0.0003220875],"domain_scores_gemma":[0.9956827,0.001716705,0.0002557418,0.001146362,0.0009537814,0.0002446366],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000005761613,0.000004505011,0.00005042619,0.000007461614,0.000001226361,0.00001664312,0.00009172889,0.00005158909,0.00007108826,0.9959739,0.001093496,0.002632222],"study_design_scores_gemma":[0.000008244691,0.00000593951,0.0000512621,0.000007245911,0.00000197544,0.00008663858,0.00008186006,0.0004410676,0.0001696299,0.9884706,0.01066968,0.000005885729],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04388995,0.0009568164,0.1819485,0.03228932,0.00203435,0.0001509322,0.0003342965,0.0003781849,0.7380177],"genre_scores_gemma":[0.8770811,0.0005670677,0.02878089,0.006771584,0.001513124,0.0003068073,0.0001886114,0.0003671215,0.08442371],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03370424,"threshold_uncertainty_score":0.112752,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01512053093575909,"score_gpt":0.2108067985375774,"score_spread":0.1956862676018183,"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."}}