{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002759985,0.0002222841,0.0003674667,0.0004658943,0.0003804994,0.001497172,0.0002953159,0.0005253737,0.01010146],"category_scores_gemma":[0.01983683,0.0001275276,0.0002029926,0.0004675472,0.000564693,0.000515127,0.0005455529,0.0005661605,0.0006472974],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008410192,"about_ca_system_score_gemma":0.0003311633,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001191207,"about_ca_topic_score_gemma":0.001905753,"domain_scores_codex":[0.9983532,0.0008991676,0.0001134019,0.0001635366,0.0003590174,0.0001116353],"domain_scores_gemma":[0.9770686,0.01344768,0.006678793,0.001271858,0.000884878,0.0006482015],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.005320156,0.004446825,0.7361228,0.00158648,0.0007848562,0.0002717453,0.001623946,0.01417832,0.01500669,0.05734909,0.008732475,0.1545765],"study_design_scores_gemma":[0.0002284806,0.00117355,0.9692128,0.0001911844,0.000285969,0.00007622302,0.000787628,0.004115349,0.002191307,0.01450642,0.007180181,0.00005092616],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9716753,0.001062945,0.00171351,0.0006404481,0.00004584785,0.00009906867,0.0003972223,0.00002341692,0.02434225],"genre_scores_gemma":[0.9978891,0.0001960431,0.0003158553,0.00006818276,0.000008821246,0.00003230723,0.00007394677,0.000003189208,0.001412534],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01010146,"threshold_uncertainty_score":0.03379279,"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."}}