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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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Citations
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 27 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
Reward Taxation, Reward Type, and Employee Effort
Tim Bauer, Aishwarrya Deore, Adam Presslee, Joanna Shaw
2025· article· en· The Accounting Review· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affvenueunlabeled
Profit taxes and the growth of fringe firms
Marianne Vigneault, Jean‐François Wen
2002· article· fr· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affno abstractunlabeled
Credit Default Swaps and Borrower Tax Avoidance
Jeong‐Bon Kim, Bing Li, Zhenbin Liu
2016· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Issue Information
2025· paratext· en· Industrial Relations Journal· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
aboutno affunlabeled
Issue Information – Masthead
2016· paratext· en· American Journal of Hematology· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
fundno affunlabeled
Issue Information
2025· paratext· en· Journal of Applied Social Psychology· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
affunlabeled
Issue Information
2025· paratext· en· Journal of Applied Social Psychology· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
fundno affunlabeled
Issue Information
2025· paratext· en· Journal of Applied Social Psychology· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · insufficient_payload
0
citations
affno abstractunlabeled
Does diverse tax planning reduce tax risk?
Kimberly S. Krieg, John Li
2025· article· en· Journal of Contemporary Accounting & Economics· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affno abstractunlabeled
Tax avoidance and disclosure strategies
Jin Lei, Tanya Y. H. Tang, Wei Wu
2025· article· en· The British Accounting Review· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affno abstractunlabeled
The Corporate Governance of Profit Shifting
Manthos D. Delis, Panagiotis Karavitis, Kenneth J. Klassen
2018· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
affunlabeled
International Tax Law
2009· article· en· SMU Scholar (Southern Methodist University)· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
venueno affunlabeled
Concurrence fiscale et responsabilité étatique
Peter Dietsch, François Claveau
2008· article· fr· Éthique Publique· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
aboutno affunlabeled
Chapter 19: Netherlands
T. Mooren, Ton Stevens
2017· book-chapter· en· EC and international tax law series.· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations
venueno affno abstractunlabeled
Personal Tax Planning: Income-Splitting Update
Sean Grant-Young, Katie Rogers
2019· article· en· Canadian Tax Journal/Revue fiscale canadienne· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations

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