{"id":"W4411522500","doi":"10.1016/j.jcae.2025.100490","title":"Does diverse tax planning reduce tax risk?","year":2025,"lang":"en","type":"article","venue":"Journal of Contemporary Accounting & Economics","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Tax planning; Business; Accounting; Double taxation; Tax avoidance; Finance","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":[0.001277788,0.0002321456,0.0004587417,0.0004713764,0.0003446901,0.0007108426,0.0005090326,0.00009729176,0.00009927179],"category_scores_gemma":[0.0004165678,0.0001816789,0.0002194072,0.0003347707,0.000068402,0.00391098,0.000191919,0.0004363335,0.00006608773],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007762439,"about_ca_system_score_gemma":0.0002255596,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001979565,"about_ca_topic_score_gemma":0.00004019228,"domain_scores_codex":[0.9983465,0.0000220128,0.001020008,0.0002427979,0.0001285342,0.0002401563],"domain_scores_gemma":[0.9955586,0.0001169017,0.003690307,0.0002402763,0.000371937,0.0000220414],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0005292954,0.0001398683,0.8329021,0.0002045394,0.0002706878,0.00005644014,0.0001472752,0.002882005,0.0005045985,0.01385659,0.1358732,0.01263344],"study_design_scores_gemma":[0.00202528,0.0000164621,0.05349767,0.0004960634,0.00009593366,0.000006729766,0.001884092,0.004101862,0.000289035,0.01196975,0.9251763,0.0004408123],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9597093,0.0003475932,0.0005617891,0.003991059,0.003250874,0.0001604401,0.00001291227,0.00005298005,0.03191301],"genre_scores_gemma":[0.9925671,0.00006937376,0.0003567239,0.002428779,0.002142546,0.000002431507,0.000008427493,0.00002424438,0.002400429],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7893031,"threshold_uncertainty_score":0.7408649,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02294282886717007,"score_gpt":0.2400198040871156,"score_spread":0.2170769752199455,"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."}}