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4,299,418 works, Canadian by any of four routes.

Every filter state is a URL; the URL is the query; the query is citable via /q/⟨hash⟩. The page, the API and the export parse the same parameters.

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The current cohort, streamed from the database: every work column, the machine labels, the provisional scores, and the per-row validation status. Exports are capped at 100,000 rows. Mints a permanent /q/ link for this exact query. The same filters always produce the same link, whoever asks.

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Corporate Taxation and Avoidance

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Direct Codex and Gemma labels are unvalidated and sparse. Distilled predictions cover the full frame and are also unvalidated. Choose the evidence source explicitly; absence of a direct label is never a negative label.

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The four routes compose: require the funder route and exclude affiliation to get the funder-only stratum no affiliation-based frame ever sees.

1,428 results · 1 filter active ·

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20002025

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Machine labels · sparse coverage

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An unlabeled work is unknown, not a negative. Label coverage is reported on every query.

1,428 works in the cohort · of 4,299,418page 13 of 29

Labels cover 0 of 1,428 works in this cohort. The rest are unlabeled, which is not a negative label: the label table is sparse today and grows as labeling rounds land.

Distilled predictions cover 1,428 of 1,428 works in this cohort. Predictions are machine_predicted_unvalidated. The Gemma side is a direct model label for every work (title-only); the Codex side is a distilled, calibrated classifier. Candidate is the union; consensus is the intersection.

venueno affunlabeled

On Enterprise Pre-Tax Deduction Ways for Charitable Donations

Kexin Zheng, Juan Zhang

2010· article· en· Asian Social Science· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affunlabeled

DO TAX CUTS ENCOURAGE RENT SEEKING BY TOP CORPORATE EXECUTIVES? THEORY AND EVIDENCE

Dana C. Andersen, Ramón López

2018· preprint· en· Contemporary Economic Policy· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affunlabeled

Corporate Social Responsibility and Tax Planning: Evidence From the Adoption of Constituency Statutes

Kaishu Wu

2023· book-chapter· en· Advances in taxation· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Issue Information

2019· paratext· en· Head & Neck· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

affaboutunlabeled

2012 Annual Global Tax Competitiveness Ranking – A Canadian Good News Story

Duanjie Chen, Jack Mintz

2017· article· en· DOAJ (DOAJ: Directory of Open Access Journals)· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affunlabeled

International Tax Transparency

Arthur J. Cockfield

2020· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affunlabeled

What is Unilateralism in International Taxation?

Wei Cui

2020· article· en· AJIL Unbound· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Are Offshore Firms Worth More?

Art Durnev, Tiemei Li, Michel Magnan

2012· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

International Tax Sharing: Can the Dream become Reality?

Richard M. Bird, Jack Mintz

2019· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

afffundunlabeled

Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives

Zakir Akhand, Amin Mawani

2023· article· en· Accounting in Europe· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Transfer Pricing in an Imperfect Market: A Case Study of Productivity Accounting

Enrico Uliana, Nelson Waweru

2008· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Effective Tax Rate Under a Convex Tax Schedule

Kiridaran Kanagaretnam, Sudipto Sarkar

2008· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Overview of Canadian taxation of foreign trusts

F. W. Quo Vadis, S. Sokic

2008· article· en· Trusts & Trustees· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Customer Tax Uncertainty and Supplier Investment

Tzu‐Ting Chiu, Darci Fischer, Petro Lisowsky, Simone Traini

2024· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

venueaboutno affunlabeled

Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada

John Minas, Youngdeok Lim, Chris Evans, François Vaillancourt

2021· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Theoretical Perspectives on Ethical Dilemmas in Globalization and International Taxation

George Joseph

2016· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

venueno affunlabeled

Taxes Through the Reciprocity Lens

Victoria Plekhanova

2022· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Taxation of Corporations in Canada : A Comparison of Tax Burdens with the United States and Selected Member States of the European Union Using the European Tax Analyzer - Part II

Christoph Spengel, Thorsten Stetter

2006· article· en· MADOC (University of Mannheim)· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affunlabeled

ENTRY-LEVEL ENTREPRENEURS AND THE CHOICE-OF-ENTITY CHALLENGE

Emily A. Satterthwaite

2013· article· en· Pittsburgh Tax Review· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affaboutunlabeled

Tax Sovereignty and International Tax Reform

Jinyan Li

2004· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Chapter 1 – Introduction

Monique van Herksen

2009· book-chapter· en· IBFD eBooks· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · none

citations

affno abstractunlabeled

Assessing Effectiveness in International Tax Cooperation

Daniel Olika

2025· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Canada and the United States: Winners or Losers from Pillar One Amount A?

Lorraine Eden

2021· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affaboutunlabeled

A New Approach to Improving Small Business Tax Competitiveness

Jack Mintz

2021· article· en· The School of Public Policy Publications· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

fundno affno abstractunlabeled

The Role of Additional Non-EPS Forecasts: Evidence Using Pre-Tax Forecasts

Landon M. Mauler

2014· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Planification fiscale des sociétés québécoises et recours aux paradis fiscaux

Julien Martin

2018· article· fr· CIRANO Project Reports· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Issue Information

2019· paratext· en· Head & Neck· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

aboutno affunlabeled

Chapter 5 Brazil

Marcelo Natale, Carlos Nicacio

2011· book-chapter· en· IBFD eBooks· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · none

citations

affno abstractunlabeled

Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Franz Wagner, Reinhard Sill

2012· article· de· Journal of Business Economics· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Some Implications of Corporate Taxation for Rent-Seeking Activity

Eliakim Katz, Jacob Rosenberg

2000· article· en· Public Choice· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Employee Education and Corporate Tax Planning: Evidence from Firm-Level Reporting

Hanzhong Shi, Kaishu Wu

2022· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Issue Information

2019· paratext· en· Journal of Clinical Apheresis· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

fundno affunlabeled

Empirical Studies of Taxation in BRICS Countries: Literature Review

Анна Павловна Киреенко

2023· article· en· Journal of Tax Reform· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Issue Information – TOC

2018· paratext· en· Drug Development Research· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

affno abstractunlabeled

International Taxation Core Concepts

Arthur J. Cockfield, David S. Kerzner

2017· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment

Jeong‐Bon Kim, Kenneth J. Klassen, Betty Xing

2019· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Issue Information

2020· paratext· en· Journal of Clinical Ultrasound· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

aboutno affunlabeled

Issue Information ‐ TOC

2018· paratext· en· Medicinal Research Reviews· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

affunlabeled

The Historical Origins of the Debt-Equity Distinction

Camden Hutchison

2015· article· en· eYLS (Yale Law School)· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Are equalization payments making Canadians better off? A two-dimensional dominance answer

Benoît Tarroux

2012· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Issue Information

2018· paratext· en· Journal of Clinical Apheresis· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

aboutno affunlabeled

Foreign Exchange Issues in International Taxation

G. May, C. Acard, A. Frost, C. Kaeser, T. Oliveira Maciel, J. S. Wilkie +1 more

2009· article· en· Bulletin for international taxation· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

affunlabeled

Taxation as a Global Socio-Legal Phenomenon

Allison Christians, Steven A. Dean, Diane M. Ring, Adam H. Rosenzweig

2008· article· en· NSUWorks (Nova Southeastern University)· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

The Implications of the Supreme Court of Canada’s Decision in Alta Energy Luxembourg (2021) for the OECD Principal Purpose Test

R. Assef Lavez

2022· article· en· Bulletin for international taxation· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

venueaboutno affunlabeled

Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms"

Zvi Halpern-Shavim

2021· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

fundno affunlabeled

Issue Information

Alessandro Bonanno, Carlo Russo, Maria Angela Perito, Luisa Menapace

2018· paratext· en· Agribusiness· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

aboutno affunlabeled

Issue Information

2018· paratext· en· Psychology in the Schools· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

venueno affunlabeled

The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency

Qintao Fan, Nicole Bastian Johnson, Thomas Pfeiffer

2023· article· en· Contemporary Accounting Research· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

aboutno affunlabeled

Issue Information

2017· paratext· en· Health Services Research· Business, Management and Accounting

machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload

citations

affno abstractunlabeled

Friends with Tax Benefits: Apple's Cautionary Tale

Allison Christians

2015· article· en· SSRN Electronic Journal· Business, Management and Accounting

machine prediction:candidate · noneconsensus · none

citations

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