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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 4 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
Family Firm Heterogeneity and Tax Aggressiveness: A Mixed Gamble Approach
Jonathan Bauweraerts, Julien Vandernoot, Antoine Buchet
2019· article· en· Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration· Business, Management and Accounting
distilled prediction:candidate · scholarly_communicationconsensus · none
27
citations
aboutno affunlabeled
Electronic Commerce and Multijurisdictional Taxation
Richard L. Doernberg, Luc Hinnekens, Walter Hellerstein, Jinyan Li
2001· book· en· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
27
citations
venueno affunlabeled
Foreign (in)direct investment and corporate taxation
Georg Wamser
2011· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
26
citations
affno abstractunlabeled
A November Effect: Revisiting the Tax-Loss Selling Hypothesis
Harjeet S. Bhabra, Upinder S. Dhillon, Gabriel G. Ramı́rez
2000· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
23
citations
affunlabeled
Tax Avoidance as a Sustainability Problem
Maryse Mayer
2019· article· en· Social and Environmental Accountability Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
22
citations
aboutno affunlabeled
Effect of E-Tax Payment on Revenue Generation in Nigeria
Clement Olatunji Olaoye, Oluseyi Olabanji ATILOLA
2018· article· en· Journal of Accounting Business and Finance Research· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
21
citations
affvenueunlabeled
Corporate social responsibility, stock prices, and tax policy
Amir Barnea, Robert Heinkel, Alan Kraus
2013· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
distilled prediction:candidate · metaepi_narrowconsensus · none
20
citations
affno abstractunlabeled
Tax Havens and Disclosure Aggregation
Herita T. Akamah, Ole‐Kristian Hope, Wayne B. Thomas
2014· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
20
citations
affno abstractunlabeled
Are global taxes feasible?
Richard M. Bird
2018· article· en· International Tax and Public Finance· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
18
citations
affunlabeled
Corporate Tax Avoidance and Industry Concentration
Farid Toubal, Mathieu Parenti, Julien Martin
2021· article· en· HAL (Le Centre pour la Communication Scientifique Directe)· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
18
citations
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