{"id":"W4385821133","doi":"10.1017/s0265052523000043","title":"WHO SHOULD TAX MULTINATIONALS?","year":2022,"lang":"en","type":"article","venue":"Social Philosophy and Policy","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"McGill University","funders":"","keywords":"Multinational corporation; Jurisdiction; Sovereignty; Negotiation; Law and economics; Normative; Politics; International economics; Economics; Tax competition; International trade; Political economy; Competition (biology); Business; Tax reform; Public economics; Market economy; International taxation; Political science; Law","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0001377188,0.00008955847,0.00009929935,0.0001760356,0.0009866047,0.00009590384,0.0001065837,0.0000255223,0.0004575313],"category_scores_gemma":[0.00004924755,0.00009819329,0.00004898758,0.0004952284,0.00005475648,0.0003223496,0.0001830439,0.0001374126,0.00005760789],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000271786,"about_ca_system_score_gemma":0.00002671564,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003711699,"about_ca_topic_score_gemma":0.00001271356,"domain_scores_codex":[0.9993848,0.00001337283,0.0001173711,0.000145348,0.0002034499,0.0001356438],"domain_scores_gemma":[0.9997097,0.00001481274,0.0001600307,0.00005548054,0.00005124596,0.000008738378],"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":[0.00001410056,0.00003514684,0.001126519,0.00002377185,0.000006413535,0.000001640608,0.0001738968,0.00001281149,0.00004779191,0.9821686,0.01164961,0.004739713],"study_design_scores_gemma":[0.0004338842,0.000005689876,0.01386528,0.000003080354,0.000008385718,7.740484e-7,0.0001440083,0.000311797,0.000003578585,0.5156273,0.4694292,0.0001670573],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1836435,0.0001456529,0.00003399043,0.1956428,0.0004055732,0.0003183253,0.00008635526,0.0002127334,0.6195111],"genre_scores_gemma":[0.973664,0.000003793959,0.000008986238,0.01884285,0.00581296,0.00002987361,0.00003868707,0.00001254181,0.001586267],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7900205,"threshold_uncertainty_score":0.7588266,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0518710390372903,"score_gpt":0.2795554116645729,"score_spread":0.2276843726272826,"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."}}