{"id":"W4391917778","doi":"10.2139/ssrn.4730423","title":"Negative Interest Rates and Corporate Tax Behavior in Banks","year":2024,"lang":"en","type":"preprint","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":"University of Toronto","funders":"","keywords":"Corporate tax; Monetary economics; Business; Financial system; Interest rate; Economics; Accounting; Double taxation; Tax avoidance; 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":[0.001203187,0.0001156815,0.0002257734,0.000537554,0.000542462,0.001692792,0.0002855492,0.0009903942,0.003891683],"category_scores_gemma":[0.01002858,0.0001929943,0.0001293233,0.000650704,0.0006257145,0.0005726276,0.0004184058,0.00134648,0.0007739006],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005653169,"about_ca_system_score_gemma":0.0005025649,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007792081,"about_ca_topic_score_gemma":0.01086654,"domain_scores_codex":[0.9995697,0.0002162462,0.00003192301,0.00004475948,0.00005549484,0.00008177324],"domain_scores_gemma":[0.988458,0.00430716,0.004863683,0.0003251399,0.0006144926,0.001431534],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005457884,0.0003929086,0.9922816,0.000009826565,0.00002443628,0.0001031558,0.0006581396,0.000326407,0.0003592429,0.00108818,0.0005375082,0.003672699],"study_design_scores_gemma":[0.00002317979,0.0001391506,0.9933181,0.00001310861,0.00003485514,0.0001747479,0.001775394,0.001049488,0.0002412196,0.002543201,0.0006777442,0.000009805004],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9985868,0.00007457871,0.00002741889,0.0002857826,0.000003238665,0.000001270645,0.00002775615,0.00000111646,0.0009921923],"genre_scores_gemma":[0.9990941,0.00006799416,0.00001491087,0.00004239218,0.000006700301,0.000001032726,0.00003953089,0.000001722081,0.0007316013],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007792081,"threshold_uncertainty_score":0.01549345,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03434776698028382,"score_gpt":0.2592626336363397,"score_spread":0.2249148666560558,"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."}}