{"id":"W49941462","doi":"","title":"Corporate income tax coordination as a response to international tax competition and international tax arbitrage","year":2003,"lang":"en","type":"article","venue":"Deakin Research Online (Deakin University)","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Economics; Tax competition; Indirect tax; Tax reform; Value-added tax; Ad valorem tax; Tax avoidance; Double taxation; Corporate tax; Tax credit; International taxation; Tax basis; State income tax; Direct tax; Public economics; Arbitrage; International economics; Monetary economics; Microeconomics; Finance; Gross income","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001596399,0.0002246578,0.0002042388,0.002430706,0.0004045446,0.0004662792,0.0006264722,0.0001142835,0.001234212],"category_scores_gemma":[0.001852922,0.0002593211,0.00006820078,0.002023916,0.0001917662,0.001303607,0.0004760589,0.0005237269,0.0005505548],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000366048,"about_ca_system_score_gemma":0.0002027243,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001279015,"about_ca_topic_score_gemma":0.001506327,"domain_scores_codex":[0.9976734,0.0002436069,0.0002925142,0.0005693058,0.0008191478,0.0004020262],"domain_scores_gemma":[0.9976825,0.0002181891,0.0003984163,0.000272033,0.001323962,0.0001049321],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.002233776,0.0004854745,0.02584105,0.00006068994,0.00008671295,0.0004987033,0.00005889999,0.0003266375,0.01041432,0.9516096,0.006708395,0.001675739],"study_design_scores_gemma":[0.001751131,0.00006431437,0.04491118,0.0001187088,0.00001366874,0.00001593097,0.000473973,0.003728587,0.0001572267,0.00593906,0.9424857,0.0003405063],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9607901,0.000006201902,0.002292772,0.01339586,0.0004887533,0.0004984937,0.0001309591,0.000110903,0.02228595],"genre_scores_gemma":[0.9753507,0.00001467788,0.001001323,0.0008269123,0.0003908759,0.000006219991,0.0002668134,0.00002841497,0.02211405],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9456705,"threshold_uncertainty_score":0.9999859,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05800437686894692,"score_gpt":0.301699234595746,"score_spread":0.2436948577267991,"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."}}