{"id":"W7097307374","doi":"","title":"Tax spillovers under separate accounting and formula apportionment, EPRU Working Paper no","year":2001,"lang":"en","type":"article","venue":"","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Point (geometry); Apportionment; Tax revenue; Revenue; Tax basis; Capital (architecture); Corporate tax","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002279764,0.0005700777,0.0008417796,0.001245999,0.001841287,0.003764294,0.0006398329,0.001959465,0.01322643],"category_scores_gemma":[0.007203705,0.0004617737,0.001029543,0.00147645,0.002021597,0.005173532,0.003147458,0.001990243,0.0006508838],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004144132,"about_ca_system_score_gemma":0.003273421,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01216213,"about_ca_topic_score_gemma":0.00925805,"domain_scores_codex":[0.9988697,0.0002923324,0.00007670102,0.0001684881,0.0002427625,0.0003499635],"domain_scores_gemma":[0.9964232,0.001584192,0.0009590702,0.0004141386,0.0004129798,0.0002063402],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0003634757,0.0002771368,0.01158495,0.0002780592,0.0001215973,0.0005498375,0.0007355699,0.02617074,0.0005620319,0.8997437,0.01924335,0.04036956],"study_design_scores_gemma":[0.0001357479,0.0001970574,0.02096833,0.0002731535,0.0003768957,0.0005668039,0.002028688,0.02261652,0.00191693,0.9149227,0.03591435,0.00008271684],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6344883,0.008173375,0.01613335,0.01931868,0.000354561,0.0001908509,0.001979165,0.0001038574,0.3192579],"genre_scores_gemma":[0.9832985,0.003255367,0.0009379875,0.0003731459,0.0001566318,0.00003933878,0.0004120499,0.00001206512,0.01151493],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01322643,"threshold_uncertainty_score":0.04424679,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02278476065630738,"score_gpt":0.2222010134250367,"score_spread":0.1994162527687293,"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."}}