{"id":"W4241588723","doi":"10.22495/cocv5i4c4p2","title":"Taxation & dividend policy: new empirical evidence","year":2008,"lang":"en","type":"article","venue":"Corporate Ownership and Control","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Dividend; Dividend policy; Monetary economics; Capital gains tax; Capital (architecture); Dividend tax; Control (management); Empirical evidence; Economics; Empirical research; Dividend payout ratio; Business; Double taxation; Finance; Public economics; Tax reform; Ad valorem tax; State income tax","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002556309,0.0002528384,0.0003051944,0.0001338053,0.0002786597,0.0001915998,0.0002267187,0.000104269,0.00009433831],"category_scores_gemma":[0.0004727815,0.0002104414,0.0000817521,0.0006732378,0.0001337893,0.001555823,0.00006264924,0.0001685266,0.0006394325],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003824432,"about_ca_system_score_gemma":0.0002060021,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001436181,"about_ca_topic_score_gemma":0.0004553235,"domain_scores_codex":[0.9985795,0.00002108164,0.0003002245,0.0004192256,0.0003075668,0.0003723722],"domain_scores_gemma":[0.9984099,0.00009271889,0.0009890612,0.0002922059,0.0001633413,0.00005283167],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002239876,0.00003843831,0.8965169,0.00005482668,0.0000205671,0.00002781787,0.00009015491,0.0000465308,0.0008032582,0.004810376,0.09152625,0.005840877],"study_design_scores_gemma":[0.001740382,0.00002621873,0.7967375,0.0001208598,0.00006396893,0.00001743313,0.00001467356,0.0004699882,0.000020928,0.01091743,0.1894478,0.0004227752],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9579059,0.00143392,0.01266205,0.02429405,0.0006462574,0.0004928403,0.00001012185,0.0002360213,0.002318807],"genre_scores_gemma":[0.9802706,0.0002837721,0.00007604292,0.008390214,0.004402751,0.00001931373,0.00001292549,0.00002558935,0.006518845],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0997794,"threshold_uncertainty_score":0.8581553,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1770087598001578,"score_gpt":0.2704287912742599,"score_spread":0.09342003147410205,"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."}}