{"id":"W4414520587","doi":"10.1111/1911-3838.12417","title":"Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*","year":2025,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Depreciation (economics); Corporate tax; Debt; Statutory law; Tax rate; Relation (database); Value-added tax; Endogeneity; Investment (military)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003685077,0.0002138953,0.0003669322,0.0011417,0.001055786,0.002369015,0.001014316,0.0004420512,0.00342272],"category_scores_gemma":[0.02903919,0.0001869322,0.0005791506,0.001993581,0.000894032,0.000651556,0.0005081749,0.00085464,0.0002221137],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02813207,"about_ca_system_score_gemma":0.01612229,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9619076,"about_ca_topic_score_gemma":0.953806,"domain_scores_codex":[0.9985805,0.000299905,0.00005490744,0.0001905509,0.0004257816,0.0004484426],"domain_scores_gemma":[0.9866396,0.004732228,0.002830136,0.001075576,0.004044444,0.0006779915],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003704984,0.00008014795,0.7991198,0.00007139521,0.0001688448,0.0001569721,0.001067435,0.1161764,0.0004959295,0.04373734,0.00492912,0.03362605],"study_design_scores_gemma":[0.00003100015,0.00008033806,0.8049108,0.00007100852,0.00008752267,0.00009505289,0.001265855,0.1728573,0.0009217821,0.008270347,0.01129749,0.0001114751],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9838969,0.0004088852,0.001937444,0.0006559102,0.00001318619,0.00003605972,0.002386884,0.00005082171,0.01061397],"genre_scores_gemma":[0.9982898,0.00009427804,0.0002931272,0.00001500703,0.000002348616,0.000003379132,0.0004974972,0.000004426912,0.0008000645],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03809237,"threshold_uncertainty_score":0.2041134,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03127568219190215,"score_gpt":0.2524251946425571,"score_spread":0.221149512450655,"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."}}