{"id":"W4390074835","doi":"10.2139/ssrn.4671566","title":"The Role of Tax Incentives in the Alleviation of Corporate Over- Financialization: Evidence from China","year":2023,"lang":"en","type":"preprint","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Financialization; Incentive; China; Business; Economics; Monetary economics; Tax planning; Market economy; Tax reform; Tax avoidance; 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":[0.001291204,0.0002840233,0.0003550762,0.001312544,0.0009694084,0.0012982,0.0005124884,0.0005847221,0.002450824],"category_scores_gemma":[0.002717652,0.0001510333,0.0004672982,0.001673971,0.00138974,0.0005934787,0.0008973659,0.0005769592,0.0001191131],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002254654,"about_ca_system_score_gemma":0.003890509,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09802796,"about_ca_topic_score_gemma":0.1418699,"domain_scores_codex":[0.9992078,0.0001694096,0.00005077572,0.00007997923,0.0001418386,0.000350293],"domain_scores_gemma":[0.9959478,0.0007499085,0.002019558,0.0002362802,0.0005518316,0.0004947311],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007042509,0.0004918469,0.9422218,0.00026619,0.0003368251,0.00113279,0.001848341,0.002307691,0.001773243,0.009259937,0.001592043,0.03806507],"study_design_scores_gemma":[0.00006129128,0.0001808439,0.9930983,0.00003693801,0.0001816776,0.00006903582,0.001409836,0.0009150851,0.000748196,0.000811398,0.002470764,0.00001662122],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.995524,0.0007059618,0.00006094326,0.0004986085,0.000005649399,0.00001799935,0.00009506823,0.000004770855,0.003086815],"genre_scores_gemma":[0.9990656,0.0003308259,0.00002203577,0.0000500999,0.000006408202,0.000002275377,0.0000551387,7.678318e-7,0.0004668246],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09802796,"threshold_uncertainty_score":0.1949147,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02259253742724297,"score_gpt":0.2310594947246737,"score_spread":0.2084669572974308,"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."}}