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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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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 6 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.

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
affunlabeled
Taxing Income Where Value Is Created
Allison Christians, Laurens van Apeldoorn
2019· article· en· Florida Tax Review· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload
11
citations
afffundunlabeled
The Unified Enterprise Tax and SOEs in China
John Whalley, Li Wang
2007· report· en· National Bureau of Economic Research· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
11
citations
affunlabeled
Theft and Taxes
Mihir A. Desai, Alexander Dyck, Luigi Zingales
2004· preprint· en· RePEc: Research Papers in Economics· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
11
citations
afffundno abstractunlabeled
Tax competition in the presence of profit shifting
Steeve Mongrain, David Kyungtaek Oh, Tanguy van Ypersele
2023· article· en· Journal of Public Economics· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
11
citations
venueno affunlabeled
The general anti‐avoidance rule
Mary Cowx, Jon N. Kerr
2024· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · sts+scholarly_communication+insufficient_payloadconsensus · none
10
citations
venueno affunlabeled
Tax Loss Carryovers in a Competitive Environment*
Anja De Waegenaere, Richard C. Sansing, Jacco L. Wielhouwer
2020· article· en· Contemporary Accounting Research· Business, Management and Accounting
distilled prediction:candidate · insufficient_payloadconsensus · none
9
citations
venueno affunlabeled
Taxation and Market Power
Kai A. Konrad, Florian Morath, Wieland Müller
2014· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
9
citations
venueno affunlabeled
Behind the Screens: Digital Transformation and Tax Policy
Zahra Souguir, Naima Lassoued, Imen Khanchel, Eya Bejaoui
2025· article· en· Journal of risk and financial management· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
9
citations
affno abstractunlabeled
Rethinking Tax for the Digital Economy After COVID-19
Tarcísio Diniz Magalhães, Allison Christians
2020· article· en· SSRN Electronic Journal· Business, Management and Accounting
distilled prediction:candidate · noneconsensus · none
9
citations
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