{"id":"W4367663341","doi":"10.2139/ssrn.4430264","title":"Optimal Taxation of Multinational Enterprises: A Ramsey Approach","year":2023,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Multinational corporation; Economics; Business; Microeconomics; Finance","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":[0.002514043,0.0008371773,0.002083156,0.001021959,0.001371777,0.004448897,0.001873736,0.002545015,0.008488717],"category_scores_gemma":[0.008025311,0.001088659,0.001182735,0.001254906,0.002708743,0.006258377,0.002228937,0.003284181,0.0004274405],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004731099,"about_ca_system_score_gemma":0.003834443,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009117668,"about_ca_topic_score_gemma":0.009523709,"domain_scores_codex":[0.9987908,0.0007211696,0.00004001311,0.0001318859,0.0001515326,0.0001645945],"domain_scores_gemma":[0.9976153,0.001431318,0.0002271522,0.0001883251,0.0002614067,0.0002764728],"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":[0.00003461978,0.00004818556,0.0001239898,0.00004491217,0.00002434877,0.00003322608,0.00009394591,0.0463638,0.0001320575,0.9488025,0.001331968,0.002966395],"study_design_scores_gemma":[0.00001679916,0.00001102695,0.00009818737,0.00002151079,0.00001124786,0.00001165024,0.00006950142,0.06411818,0.00004814889,0.9345361,0.001047468,0.00001023009],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.2195332,0.00614283,0.5108701,0.01543141,0.0004825502,0.0001777907,0.0004816247,0.0002234255,0.2466571],"genre_scores_gemma":[0.9463632,0.002547098,0.01516662,0.0003298366,0.000249774,0.00008661123,0.0000705568,0.00005342975,0.03513288],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.009117668,"threshold_uncertainty_score":0.03432673,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01336903904239996,"score_gpt":0.2253180099576937,"score_spread":0.2119489709152937,"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."}}