{"id":"W4389962027","doi":"10.2139/ssrn.4669429","title":"Tax Heterogeneity and Misallocation","year":2023,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université de Montréal","funders":"","keywords":"Economics; Business","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":[0.002544686,0.0002095242,0.0007441296,0.001557869,0.0008841521,0.003768569,0.0005995033,0.001098733,0.0127313],"category_scores_gemma":[0.01475339,0.0003166765,0.0003201951,0.001763038,0.001804291,0.002903105,0.001806832,0.001202991,0.00079255],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001767649,"about_ca_system_score_gemma":0.0008615494,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003045809,"about_ca_topic_score_gemma":0.003677853,"domain_scores_codex":[0.9986072,0.0004547034,0.0001014155,0.0002110832,0.0002648058,0.0003608648],"domain_scores_gemma":[0.9848298,0.008074783,0.003646606,0.00191328,0.0008611026,0.0006743954],"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":[0.0008110526,0.0003430704,0.1143323,0.0001606133,0.0003023998,0.000733409,0.001932267,0.03191536,0.001148554,0.77527,0.007060745,0.06599017],"study_design_scores_gemma":[0.000112237,0.00009522851,0.07570022,0.00007742555,0.0001493499,0.0005996964,0.002751169,0.01432901,0.0009649519,0.8943999,0.01076825,0.00005253303],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9202456,0.001729354,0.008815479,0.003771963,0.00005328044,0.00003875,0.0002361792,0.00004708804,0.06506235],"genre_scores_gemma":[0.9957132,0.000174061,0.0001869184,0.0000830231,0.00002444017,0.00000335884,0.00002818551,0.000007237506,0.003779627],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0127313,"threshold_uncertainty_score":0.0425905,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0153071621327674,"score_gpt":0.2303956662480792,"score_spread":0.2150885041153118,"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."}}