Implications of the Tax Reform Act of 2017 on Sexual Harassment in the Workplace
Bibliographic record
Abstract
The Tax Reform Act of 2017 has a limiting provision that disallows a Corporation from expensing costs related to the settlement of a sexual harassment or sexual abuse matter. If a nondisclosure agreement (NDA) is executed between the parties, the Corporation loses the right to deduct the settlement for income tax purposes. This provision has significant economic implications. The Corporation must decide if preventing the party from publicly discussing the matter and settlement is worth the cost of losing the deduction. The scientific approach to address this decision is two pronged. On one hand, such a choice can be analyzed in a capital budgeting or cost-benefit methodology and should be structured as a SWOT matrix. On the other hand, the decision relates to a binary choice of using or not executing a NDA. This decision can be modeled using a dichotomous decision function, such as, logit, probit, or a tobit model. This paper presents a historical review of laws covering sexual harassment in the workplace and how corporations should address the NDA decision.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".