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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

Abstract

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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 1 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

Tax‐Avoidance Activities of U.S. Multinational Corporations*

2003· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

952

citations

affunlabeled

Financial Constraints and Cash Tax Savings

2015· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

632

citations

affunlabeled

Do IRS Audits Deter Corporate Tax Avoidance?

2012· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

561

citations

venueno affunlabeled

The Reputational Costs of Tax Avoidance

2013· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

468

citations

venueno affunlabeled

Multinationals’ profit response to tax differentials: Effect size and shifting channels

2017· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+scholarly_communicationconsensus · none

326

citations

affunlabeled

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

2012· article· en· Journal of Accounting Research· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

310

citations

affunlabeled

Tax Aggressiveness and Accounting Fraud

2012· article· en· Journal of Accounting Research· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

298

citations

affno abstractunlabeled

Societal trust and corporate tax avoidance

2018· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

214

citations

venueno affunlabeled

Do Political Connections Weaken Tax Enforcement Effectiveness?

2017· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · sts+scholarly_communication+insufficient_payloadconsensus · none

213

citations

venueno affno abstractunlabeled

Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*

2010· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · scholarly_communicationconsensus · none

195

citations

affunlabeled

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

2015· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

194

citations

affunlabeled

Unprofitable Affiliates and Income Shifting Behavior

2016· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

193

citations

venueno affunlabeled

Tax Avoidance and the Implications of Weak Internal Controls

2015· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

187

citations

affvenueunlabeled

Transfer Pricing: Strategies, Practices, and Tax Minimization

2016· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · scholarly_communicationconsensus · none

176

citations

affunlabeled

Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13

2020· article· en· Journal of Accounting Research· Business, Management and Accounting

distilled prediction:candidate · metaresearch+scholarly_communicationconsensus · none

174

citations

affunlabeled

Relationship between corporate social responsibility and tax avoidance: international evidence

2018· article· en· Social Responsibility Journal· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+stsconsensus · none

172

citations

affunlabeled

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

2016· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

172

citations

venueno affunlabeled

Strategic Tax and Financial Reporting Decisions: Theory and Evidence*

2000· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · metaresearch+scholarly_communicationconsensus · none

169

citations

aboutno affunlabeled

Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment

2013· article· en· The Journal of Finance· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

164

citations

affunlabeled

Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences

2016· article· en· Auditing A Journal of Practice & Theory· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

162

citations

affno abstractunlabeled

Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information

2010· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

158

citations

affunlabeled

Government ownership, corporate governance and tax aggressiveness: evidence from China

2013· article· en· Accounting and Finance· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

157

citations

aboutno affunlabeled

Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings

2001· article· en· Journal of Accounting Research· Business, Management and Accounting

distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · none

154

citations

aboutno affunlabeled

Forecasting Taxes: New Evidence from Analysts

2016· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · insufficient_payload

140

citations

affunlabeled

Capital Mobility and Tax Competition

2005· article· en· Foundations and Trends® in Microeconomics· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

135

citations

venueno affunlabeled

Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms?

2015· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+scholarly_communication+insufficient_payloadconsensus · none

135

citations

affvenueunlabeled

Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*

2020· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communication+research_integrityconsensus · none

130

citations

venueno affunlabeled

Transparency, Information Shocks, and Tax Avoidance

2018· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · scholarly_communication+insufficient_payloadconsensus · none

126

citations

venueno affunlabeled

The impact of endogenous tax treaties on foreign direct investment: theory and evidence

2006· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

124

citations

affno abstractunlabeled

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

2011· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

123

citations

affunlabeled

Taxes and Peer Effects

2018· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

120

citations

affvenueunlabeled

Trapped Cash and the Profitability of Foreign Acquisitions

2015· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

117

citations

affno abstractunlabeled

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

2012· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

112

citations

venueno affunlabeled

Corporate Tax Aggressiveness and Insider Trading

2018· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · scholarly_communicationconsensus · none

110

citations

venueno affunlabeled

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐ and Post‐<scp>FIN</scp> 48 Periods

2015· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+scholarly_communicationconsensus · none

109

citations

affno abstractunlabeled

Taxation and the Financial Structure of German Outbound FDI

2005· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

108

citations

affunlabeled

How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy

2004· article· en· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

105

citations

affno abstractunlabeled

Corporate tax aggression and debt

2013· article· en· Journal of Banking & Finance· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

104

citations

affvenueno abstractunlabeled

The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*

2011· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

101

citations

venueno affunlabeled

The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

2018· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · sts+scholarly_communication+insufficient_payloadconsensus · none

101

citations

affunlabeled

Tax Uncertainty and Incremental Tax Avoidance

2018· article· en· The Accounting Review· Business, Management and Accounting

distilled prediction:candidate · insufficient_payloadconsensus · none

citations

aboutno affunlabeled

How tax policy and incentives affect foreign direct investment - a review

2000· review· en· RePEc: Research Papers in Economics· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affno abstractunlabeled

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

2016· article· en· Journal of Business Ethics· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing

2014· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affunlabeled

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective

2015· article· en· Journal of International Accounting Research· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Financial Constraints and the Incentive for Tax Planning

2012· article· en· SSRN Electronic Journal· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

afffundunlabeled

THE RISE OF THE OECD AS INFORMAL 'WORLD TAX ORGANIZATION' THROUGH NATIONAL RESPONSES TO E-COMMERCE TAX CHALLENGES

2006· article· en· Yale Journal of Law and Technology· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

venueno affunlabeled

Financial Transparency to the Rescue: Effects of Public <scp>Country‐by‐Country</scp> Reporting in the <scp>European Union</scp> Banking Sector on Tax Avoidance*

2021· article· en· Contemporary Accounting Research· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+sts+scholarly_communicationconsensus · none

citations

affvenueaboutunlabeled

Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value

2016· article· en· Accounting Perspectives· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

venueno affunlabeled

The taxation of passive foreign investment: lessons from German experience

2012· article· en· Canadian Journal of Economics/Revue canadienne d économique· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

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