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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.

affaffiliation
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venuejournal
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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 2 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 teacher distillation outputs. Candidate is the union; consensus is the intersection.

venueno affunlabeled
Assessing Tax Risk: Practitioner Perspectives
Stevanie S. Neuman, Thomas C. Omer, Andrew Schmidt
2019· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · insufficient_payload
80
citations
affaboutunlabeled
Audit committee characteristics and tax aggressiveness
Manon Deslandes, Anne Fortin, Suzanne Landry
2019· article· en· Managerial Auditing Journal· Business, Management and Accounting
distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · insufficient_payload
77
citations
venueno affunlabeled
Tax Incidence and Tax Avoidance*
Scott Dyreng, Martin Jacob, Xu Jiang, Maximilian A. Müller
2022· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · sts+insufficient_payloadconsensus · none
73
citations
venueno affunlabeled
How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?
Jaewoo Kim, Sean T. McGuire, Steven Savoy, Ryan J. Wilson, Judson Caskey
2019· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
69
citations
affno abstractunlabeled
Tax Competition and Global Background Justice*
Peter Dietsch, Thomas Rixen
2012· article· en· Journal of Political Philosophy· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
69
citations
venueno affunlabeled
How Reliably Do Empirical Tests Identify Tax Avoidance?
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman, Bridget Stomberg
2019· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none
67
citations
venueno affunlabeled
Corporate In‐house Tax Departments*
Xia Chen, Qiang Cheng, Travis Chow, Yanju Liu
2020· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
64
citations
fundno affno abstractunlabeled
Valuation of tax expense
Jacob K. Thomas, Frank Zhang
2013· article· en· Review of Accounting Studies· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
62
citations
affno abstractunlabeled
Exploring Formula Allocation for the European Union
Jack Mintz, Joann Martens Weiner
2003· article· en· International Tax and Public Finance· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
55
citations
affaboutunlabeled
A New Look at Local Business Taxes
Richard M. Bird
2003· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
48
citations
afffundvenueunlabeled
Targets' Tax Shelter Participation and Takeover Premiums
Travis Chow, Kenneth J. Klassen, Yanju Liu
2016· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
44
citations
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