{"id":"W4411178444","doi":"10.2308/tar-2023-0450","title":"Reward Taxation, Reward Type, and Employee Effort","year":2025,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Reward system; Business; Economics; Psychology; Neuroscience","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":[],"consensus_categories":[],"category_scores_codex":[0.001069015,0.0001600219,0.0002604329,0.00009370151,0.0003090748,0.0002723162,0.0003094447,0.00003560656,0.0001618331],"category_scores_gemma":[0.00118335,0.000110107,0.00005046049,0.001328895,0.00005929098,0.0005405206,0.0002218149,0.0001417494,0.0004638225],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000159839,"about_ca_system_score_gemma":0.00003704547,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001648108,"about_ca_topic_score_gemma":0.00004791947,"domain_scores_codex":[0.9990185,0.00001331541,0.0003570358,0.0002414711,0.0001775984,0.000192051],"domain_scores_gemma":[0.9985478,0.00005601859,0.0006091579,0.0003977215,0.0003829013,0.000006397595],"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":[0.00002536958,0.00003483731,0.3894535,0.008737705,0.00006619414,0.000003891264,0.00003327581,0.000007454102,0.0001282203,0.05354692,0.4526267,0.09533586],"study_design_scores_gemma":[0.0001537907,0.000002115788,0.1061839,0.002520521,0.0001353103,0.000001812782,0.00001849884,0.00006574857,0.000007883977,0.004426569,0.8863183,0.0001655146],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.614829,0.1740114,0.0005242501,0.06181267,0.00238191,0.002876987,0.000003020378,0.0009780641,0.1425827],"genre_scores_gemma":[0.8822598,0.02481375,0.0002185397,0.08515236,0.001163402,0.00008189189,0.00004272708,0.00004758787,0.0062199],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4336916,"threshold_uncertainty_score":0.5961655,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01651598913662904,"score_gpt":0.2538826008810018,"score_spread":0.2373666117443727,"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."}}