{"id":"W4386000693","doi":"10.1111/1911-3846.12900","title":"Does tax enforcement disparately affect domestic versus multinational corporations around the world?","year":2023,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Multinational corporation; Enforcement; Business; Tax avoidance; International economics; Subsidiary; Tax policy; International trade; Corporate tax; Double taxation; Tax reform; Public economics; Economics; Finance; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.004017286,0.0002568622,0.0002281508,0.001029662,0.001851346,0.001691451,0.0007536031,0.00006583753,0.0004013427],"category_scores_gemma":[0.001673932,0.0001563175,0.0001089352,0.004596736,0.0003554164,0.001659299,0.0005816535,0.0005706943,0.003748722],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009901751,"about_ca_system_score_gemma":0.0002448295,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006053059,"about_ca_topic_score_gemma":0.0008728913,"domain_scores_codex":[0.996911,0.0001081391,0.0004858786,0.0005335446,0.001310395,0.0006510275],"domain_scores_gemma":[0.9965695,0.0015613,0.0004471753,0.000530034,0.0008591411,0.00003280678],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0008721853,0.0002705631,0.1756823,0.0004469146,0.000158527,0.000137383,0.000220173,0.002000517,0.002907289,0.3841406,0.4276594,0.005504236],"study_design_scores_gemma":[0.002814402,0.00003658971,0.06656531,0.0002172453,0.00002210924,0.000001297216,0.002362747,0.06652597,0.0001472033,0.01278226,0.847896,0.0006288202],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8202299,0.0001843319,0.0001997048,0.03285741,0.003676311,0.002492885,0.00004421459,0.0007758829,0.1395394],"genre_scores_gemma":[0.9695439,0.00001063398,0.00002736299,0.0004791254,0.002221541,0.0002900826,0.0003165703,0.00004480499,0.02706595],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4202367,"threshold_uncertainty_score":0.9994481,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1219021869840417,"score_gpt":0.3673939800418368,"score_spread":0.245491793057795,"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."}}