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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 5 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
<scp>IRS</scp> scrutiny and corporate innovation
Nathan C. Goldman, Niklas Lampenius, Suresh Radhakrishnan, Arthur Stenzel, José Elias Feres de Almeida
2023· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · none
18
citations
venueno affunlabeled
Tax Competitiveness of the New EU Member States
Askoldas Podviezko, Lyudmila Parfenova, A. A. Pugachev
2019· article· en· Journal of risk and financial management· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
18
citations
aboutno affunlabeled
De Minimis Thresholds in APEC
Stephen Holloway, Jeffrey Rae
2012· article· en· World Customs Journal· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
18
citations
affunlabeled
Assessing BEPS: Origins, Standards, and Responses
Allison Christians, Stephen E. Shay
2017· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · sts+scholarly_communicationconsensus · none
16
citations
venueno affunlabeled
Trade taxes and international investment
Emily J. Blanchard
2009· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
14
citations
venueno affunlabeled
The Relevance of Non‐Income Tax Relief*
Michael S. Drake, Ryan V. Hess, Jaron H. Wilde, Braden Williams
2022· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · stsconsensus · none
14
citations
venueno affunlabeled
Equity incentives and conforming tax avoidance
Mehmet C. Kara, Michael Mayberry, Scott G. Rane
2023· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · none
13
citations
venueno affunlabeled
Transfer prices and the structure of intra‐firm trade
Vibhas Madan
2000· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
13
citations
venueno affunlabeled
Profit taxation and the mode of foreign market entry
Ronald B. Davies, Hartmut Egger, Peter Egger
2010· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
13
citations
aboutno affunlabeled
TAXING ELECTRONIC COMMERCE: THE END OF THE BEGINNING?
Richard M. Bird
2005· article· en· Bulletin for International Fiscal Documentation· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
13
citations
venueno affunlabeled
Volatility of Tax Payments and Dividend Payouts*
Harald Amberger
2022· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
13
citations
affunlabeled
The G20 – OECD Contribution to a New Global Tax Governance
Michael Motala
2019· article· en· International Organisations Research Journal· Business, Management and Accounting
distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · insufficient_payload
12
citations
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