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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
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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
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
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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 7 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.

affvenueunlabeled
Third‐party reporting and cross‐border tax planning
Alexander Edwards, Michelle Hutchens, Anh Persson
2024· article· en· Contemporary Accounting Research· Business, Management and Accounting
machine 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
machine prediction:candidate · noneconsensus · none
9
citations
affno abstractunlabeled
Tax havens are the tip of the iceberg
Dyhia Belhabib, Philippe Le Billon
2018· letter· en· Nature Ecology & Evolution· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
9
citations
affno abstractunlabeled
Offshore activities and corporate tax avoidance
Zhihong Chen, Ole‐Kristian Hope, Qingyuan Li, Yongbo Li
2024· article· en· Journal of Corporate Finance· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
affno abstractunlabeled
Investor Response to Tax Related SEC Comment Letters
Alexander Edwards, Kenneth J. Klassen, Karen Esteves Fernandes Pinto
2018· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
venueno affunlabeled
Endogeneity and the economic consequences of tax avoidance
Scott Dyreng, Robert Hills, Christina Lewellen, Bradley P. Lindsey
2025· article· en· Contemporary Accounting Research· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations
affunlabeled
Dividend Taxation and Corporate Governance
Randall Mørck, Bernard Yeung
2004· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
7
citations
affunlabeled
BEPS and Global Digital Taxation
Arthur J. Cockfield
2014· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
7
citations
aboutno affunlabeled
Corporate Tax Models: A Review
Saeed Ahmed
2006· review· en· RePEc: Research Papers in Economics· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
7
citations
afffundunlabeled
Where Should Multinationals Pay Taxes?
Vincent Arel‐Bundock, André Blais
2023· article· en· International Studies Quarterly· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
7
citations
affno abstractunlabeled
Corporate Taxes and Retail Prices
Scott Baker, Stephen Teng Sun, Constantine Yannelis
2020· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
7
citations

How this was built: Screen · Findings · About