{"id":"W4401787968","doi":"10.1080/09638180.2024.2386144","title":"Tax Employee Careers and Corporate Tax Outcomes*","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Accounting; Corporate tax; Business; Deferred tax; Double taxation; Economics; Tax avoidance; State income tax; Finance; Tax reform; Public economics; Gross income","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001396018,0.0003006764,0.000372022,0.0001797799,0.0001806834,0.001085321,0.0002985085,0.0000245709,0.0004176291],"category_scores_gemma":[0.0003659931,0.0002456842,0.0001316469,0.0008088134,0.00006539738,0.001196456,0.0002841511,0.0002455823,0.005510666],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002255185,"about_ca_system_score_gemma":0.00002208953,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006237401,"about_ca_topic_score_gemma":0.00002486285,"domain_scores_codex":[0.9983667,0.00004184953,0.0005071036,0.0004985747,0.0002867537,0.0002990506],"domain_scores_gemma":[0.9989464,0.00004851241,0.0004944308,0.0003388853,0.0001484832,0.00002325144],"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":[0.000006886523,0.00004027693,0.2149691,0.02246135,0.0001105961,0.000504445,0.00005932667,0.000007257975,0.0003510207,0.0204004,0.5150085,0.2260808],"study_design_scores_gemma":[0.000139273,0.000003356689,0.05362065,0.004244866,0.0001191156,0.000009785242,0.00001694145,0.0002044821,0.000001876205,0.0003135935,0.9409569,0.0003691792],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.3402433,0.2923079,0.0007948274,0.02016467,0.004914323,0.002423776,0.0000531448,0.003638251,0.3354598],"genre_scores_gemma":[0.9350776,0.01340614,0.0003098899,0.03683446,0.002236534,0.0000296877,0.0001030897,0.0002485948,0.01175397],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5948343,"threshold_uncertainty_score":0.9999995,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.039037418707437,"score_gpt":0.2475352557882084,"score_spread":0.2084978370807714,"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."}}