{"id":"W4390017352","doi":"10.2139/ssrn.4656618","title":"Corporate Tax Avoidance and Stock Price Informativeness","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":"Western University","funders":"","keywords":"Tax avoidance; Corporate tax; Monetary economics; Stock price; Business; Economics; Double taxation; 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":[0.001990892,0.0002492805,0.0003883833,0.001242483,0.000274507,0.001958343,0.0003076733,0.0008533116,0.00527686],"category_scores_gemma":[0.03113797,0.0002592175,0.00025583,0.001015875,0.0006778839,0.001523012,0.0006531451,0.001534271,0.0003746458],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003622494,"about_ca_system_score_gemma":0.0002425106,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009915475,"about_ca_topic_score_gemma":0.001193565,"domain_scores_codex":[0.999436,0.000167628,0.00005696188,0.00009108066,0.0001727842,0.00007560904],"domain_scores_gemma":[0.9397654,0.04292395,0.01305107,0.002014781,0.001136042,0.001108797],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00193933,0.0007973475,0.8657112,0.0001254821,0.0005422332,0.0006493625,0.0007319712,0.02862557,0.005525806,0.03475239,0.001591655,0.05900768],"study_design_scores_gemma":[0.00005983518,0.0003267455,0.8681344,0.0000442577,0.0003406801,0.0008421956,0.0005006871,0.03911733,0.002437418,0.08696402,0.001174358,0.00005801216],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9895703,0.0004340837,0.00183,0.000378355,0.00001807629,0.000007026246,0.0001074013,0.00002095966,0.007633973],"genre_scores_gemma":[0.9989834,0.0001114468,0.00008800691,0.00002597374,0.0000293324,9.068207e-7,0.00005172347,0.000003188838,0.0007060402],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00527686,"threshold_uncertainty_score":0.01765287,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02091013211179943,"score_gpt":0.2208125534088879,"score_spread":0.1999024212970885,"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."}}