{"id":"W4402288227","doi":"10.55016/ojs/sppp.v10i1.42621","title":"Who Pays the Corporate Tax? Insights from the Literature and Evidence for Canadian Provinces","year":2017,"lang":"en","type":"article","venue":"The School of Public Policy Publications","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"MacEwan University; University of Calgary","funders":"","keywords":"Corporate tax; Business; Accounting; Economics; Value-added tax; Tax avoidance; Public economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.005094134,0.0004657502,0.001168652,0.007537322,0.009140697,0.006405897,0.003185163,0.001220479,0.009999573],"category_scores_gemma":[0.02719209,0.0004716783,0.0008905844,0.02416038,0.003896865,0.002496338,0.00218591,0.001850209,0.0004540207],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1615059,"about_ca_system_score_gemma":0.1509787,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9988278,"about_ca_topic_score_gemma":0.9991575,"domain_scores_codex":[0.9930815,0.0005107649,0.0003687543,0.0008047527,0.003082206,0.002151954],"domain_scores_gemma":[0.9748753,0.0055886,0.00329248,0.0009701502,0.01288524,0.002388255],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005965239,0.0001514739,0.5261487,0.002453087,0.0006481257,0.001279851,0.03018438,0.002157242,0.000320108,0.1695863,0.09621896,0.1702551],"study_design_scores_gemma":[0.00008857216,0.00003067849,0.7772477,0.003246966,0.0006454189,0.0002584049,0.04340463,0.001633115,0.0003815056,0.01086239,0.1620018,0.0001988135],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"review","genre_scores_codex":[0.5364311,0.1210277,0.001120627,0.08697241,0.0005826412,0.0001819749,0.01568432,0.00005834388,0.2379408],"genre_scores_gemma":[0.9596773,0.0280797,0.0004576622,0.003194381,0.00009625607,0.00001596137,0.001843008,0.00002743936,0.00660841],"genre_candidate":"review","genre_consensus":null,"teacher_disagreement_score":0.1615059,"threshold_uncertainty_score":0.9725344,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09309240602018458,"score_gpt":0.2920426678992627,"score_spread":0.1989502618790781,"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."}}