{"id":"W4410508837","doi":"10.5430/afr.v14n2p52","title":"Tax Comparability and Corporate Tax Behavior","year":2025,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Corporate tax; Business; Economics; Public economics; Accounting; Double taxation; Tax avoidance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001735717,0.0001451006,0.000215769,0.0003236857,0.0006884792,0.0006434984,0.0001977116,0.00007708808,0.00003189924],"category_scores_gemma":[0.0003512756,0.0001384936,0.00002655286,0.001111435,0.0003642287,0.0007453689,0.0003705634,0.0003819395,0.0000801311],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002538889,"about_ca_system_score_gemma":0.00005443256,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001050816,"about_ca_topic_score_gemma":0.0002804528,"domain_scores_codex":[0.9985613,0.00002728411,0.0002589063,0.0004549132,0.0002870207,0.0004106124],"domain_scores_gemma":[0.9989092,0.0001252667,0.0002201289,0.0002709901,0.0004642094,0.00001025688],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005559844,0.0001118377,0.8236465,0.0002914707,0.000007566211,0.0000134836,0.00003097718,0.000007913221,0.0009758593,0.08856498,0.01207162,0.07422218],"study_design_scores_gemma":[0.0005886705,0.000009744886,0.8120239,0.0001501205,0.00001578878,0.000001985459,0.0002208839,0.004901481,0.0001159065,0.01837843,0.1633654,0.0002276803],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9879363,0.0005992066,0.00009179179,0.001721472,0.0001475726,0.0003395573,0.000004754656,0.00006146442,0.009097891],"genre_scores_gemma":[0.9954061,0.00020689,0.0001404324,0.0004053271,0.0002003926,0.00007468059,0.00000897622,0.00001127717,0.00354596],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1512937,"threshold_uncertainty_score":0.620527,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08527999508160147,"score_gpt":0.3290962113020236,"score_spread":0.2438162162204221,"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."}}