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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.

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
Retraction
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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.

affaffiliation
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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
Evidence
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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 15 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.

aboutno affunlabeled
Reservations and declarations to tax treaties
Инна Хаванова
2021· article· en· Law Enforcement Review· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
citations
aboutno affunlabeled
Personal Income Tax Piggybacking
Muhammad Khudadad Chattha, Jürgen René Blum, Roy Kelly
2023· book· en· World Bank, Washington, DC eBooks· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
citations
venueno affunlabeled
Modern Tax System of the Republic of Kazakhstan
Maiya Arzayeva, A. Mustafina, D A Yermekova Zh.Zh. Sadykhanova
2015· article· en· Asian Social Science· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
citations
aboutno affunlabeled
Issue Information
2019· paratext· en· Head & Neck· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
Issue Information – TOC
2018· paratext· en· Drug Development Research· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
Issue Information
2019· paratext· en· Journal of Clinical Apheresis· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
Tax Assignment and Tax Autonomy in OECD Countries
Hansjörg Blöchliger
2008· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
citations
venueno affunlabeled
10.51847/8kHuIvjSLp
2000· article· en· Time to knit· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
1
citations
aboutno affunlabeled
Federalism and Vertical Tax Competition
Rory Gillis
2025· article· en· The American Journal of Comparative Law· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
citations
venueno affunlabeled
LIFO Distortion in the Oil Industry – Revisited
June Li, Megan Y. Sun
2017· article· en· Accounting and Finance Research· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
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
1
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
1
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
1
citations
affunlabeled
International Tax Transparency
Arthur J. Cockfield
2020· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
citations
venueno affunlabeled
Digital Services Taxes, Tariffs, and Subsidies
Chris Noonan, Victoria Plekhanova
2025· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
1
citations
aboutno affunlabeled
Essays on corporate taxation
Katarzyna Habu
2017· dissertation· en· Oxford University Research Archive (ORA) (University of Oxford)· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affvenueno abstractunlabeled
Current Tax Reading
Alan Macnaughton, Jinyan Li
2019· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · none
0
citations
affno abstractunlabeled
The motivation for Inversion
Erez Levy, Aharon R. Ofer
2021· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations

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