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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
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
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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 3 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.

affno abstractunlabeled
Tax Aggressiveness and Accounting Fraud
Clive S. Lennox, Petro Lisowsky, Jeffrey Pittman
2012· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
41
citations
venueno affunlabeled
Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements
Samuel B. Bonsall, Kevin Koharki, Luke Watson
2016· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · insufficient_payload
40
citations
affunlabeled
Capital Mobility and Tax Competition: A Survey
Clemens Fuest, Bernd Huber, Jack Mintz
2003· article· en· RePEc: Research Papers in Economics· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
40
citations
venueno affunlabeled
Does <scp>FIN</scp> 48 Improve Firms' Estimates of Tax Reserves?
Cristi A. Gleason, Lillian F. Mills, Michelle L. Nessa
2017· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · metaresearch+sts+scholarly_communicationconsensus · none
38
citations
fundno affunlabeled
Taxation and the Financial Crisis
Julian Alworth, Giampaolo Arachi
2012· book· en· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
37
citations
aboutno affunlabeled
Taxation of Housing Under a VAT
Satya Poddar
2010· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
36
citations
affunlabeled
Sovereignty, Taxation and Social Contract
Allison Christians
2009· article· en· Minnesota journal of international law· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
34
citations
affno abstractunlabeled
Networks, Norms and National Tax Policy
Allison Christians
2009· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
34
citations
affunlabeled
Corporate Taxes and Retail Prices
Scott Baker, Stephen Teng Sun, Constantine Yannelis
2020· report· en· National Bureau of Economic Research· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
34
citations
affno abstractunlabeled
Corporate Tax Avoidance and Bank Loan Contracting
Jeong‐Bon Kim, Oliver Zhen Li, Yinghua Li
2010· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
32
citations
affunlabeled
The Pricing and Performance of Supercharged IPOs
Alexander Edwards, Michelle Hutchens, Sonja O. Rego
2018· article· en· The Accounting Review· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
31
citations
venueno affunlabeled
Internal Information Quality and State Tax Planning*
Stacie Kelley Laplante, Daniel P. Lynch, Mary Vernon
2021· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · scholarly_communicationconsensus · none
28
citations
affno abstractunlabeled
Honor among tax havens
Sam Bucovetsky
2014· article· en· Journal of Public Economics· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
28
citations
venueno affunlabeled
Tax Haven Incorporation and the Cost of Capital*
Christina Lewellen, Landon M. Mauler, Luke Watson
2021· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
28
citations
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