{"id":"W4384521605","doi":"10.1371/journal.pone.0287327","title":"The morality and tax avoidance: A sentiment and position taking analysis","year":2023,"lang":"en","type":"article","venue":"PLoS ONE","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"Royal Roads University","funders":"","keywords":"Tax avoidance; Morality; Culpability; Tax reform; Law and economics; Direct tax; Corporate tax; Indirect tax; Public economics; Business; Economics; Accounting; Law; 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":[0.003686692,0.0002259825,0.0002920748,0.001501994,0.00511256,0.00636973,0.000521593,0.001031637,0.002039015],"category_scores_gemma":[0.007433311,0.000129791,0.0002179815,0.001714676,0.01055284,0.003575733,0.002704402,0.003113115,0.0002564007],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004494969,"about_ca_system_score_gemma":0.001482971,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004915546,"about_ca_topic_score_gemma":0.003728481,"domain_scores_codex":[0.9958313,0.002373131,0.00009231018,0.0002075803,0.00112368,0.0003719432],"domain_scores_gemma":[0.9958965,0.002011587,0.0007814766,0.0001877142,0.0007779631,0.0003447746],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"observational","study_design_scores_codex":[0.0001033429,0.00007387604,0.01428963,0.0000929212,0.00001918582,0.0005281641,0.5134878,0.0002043453,0.002246011,0.4369539,0.007474743,0.02452614],"study_design_scores_gemma":[0.00002829098,0.00009521665,0.03543346,0.0002590629,0.00003681552,0.000580322,0.6030158,0.002584358,0.001815442,0.07916751,0.2768872,0.00009650143],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7745576,0.0008833715,0.006163726,0.01353564,0.0003906616,0.00004736802,0.00005017964,0.00002112931,0.2043504],"genre_scores_gemma":[0.994183,0.0002200287,0.000358511,0.0003449248,0.00007630243,0.000008178209,0.00001263479,0.00001665884,0.004779737],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00636973,"threshold_uncertainty_score":0.0326134,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06008276794435528,"score_gpt":0.2328313747390201,"score_spread":0.1727486067946648,"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."}}