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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
Abstract
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Label agreement
Label status

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
fundfunder
venuejournal
aboutaboutness

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 17 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.

affunlabeled
Capital mobility and tax competition
Clemens Fuest, Bernd Huber, Jack Mintz
2005· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
NOT CURTAIL RUNAWAY FILM PRODUCTION
Antreas Hindoyan
2010· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Chapter 12 – China
Christopher F. Corr, Yongjun Peter Ni
2009· book-chapter· en· IBFD eBooks· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Issue Information ‐ JIP
2016· paratext· en· Journal of Legal Studies Education· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · none
0
citations
aboutno affunlabeled
Royalty withholding tax and the Canadian DTA
Michael Norbury
2014· article· en· Taxation in Australia· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affunlabeled
On capital gain taxation
Anton Miglo
2008· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affunlabeled
Transfer Pricing and Employee Stock Options
Amin Mawani, Marsha L. Reid
2005· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Issue Information ‐ TOC
2018· paratext· en· Color Research & Application· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
United Kingdom
2021· book-chapter· en· OECD/G20 base erosion and profit shifting project· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · none
0
citations
venueno affno abstractunlabeled
Abstracts/Résumés
2010· article· fr· Contemporary Accounting Research· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · none
0
citations
fundno affunlabeled
VAT in the European Context
marin ciumag, Taxa Pe Valoarea
2015· article· en· Pediatric Pulmonology· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affunlabeled
The Political Economy of Taxation
Paola Profeta, Simona Scabrosetti
2010· article· en· Books· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
State Tax Revenue on Upward Track
Nicholas W. Jenny
2005· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Issue Information
2015· paratext· en· Alcoholism Clinical and Experimental Research· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
Issue Information
2018· paratext· en· New Directions for Student Leadership· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
affunlabeled
Unprofitable Affiliates and Income Shifting Behavior
Lisa De Simone, Kenneth J. Klassen, Jeri K. Seidman
2015· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
P&G Appeals Deduction Denial
Jean T. Wells
2009· article· en· Journal of accountancy online/Journal of accountancy· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Inter-budget Relations as a Form of Federalism
Nalezhda Grinchinko, Irina Ignatovskaya, Konstantin Cheprasov, Vera Zubkova
2019· article· es· Redalyc (Universidad Autónoma del Estado de México)· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Chapter 15: Germany
A. Hemmelrath, L. Marquardsen
2017· book-chapter· en· EC and international tax law series.· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affno abstractunlabeled
Global taxes
Stephen McBride
2011· article· en· Global Social Policy· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations

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