2 papers
cs.AI2026
PaGNet: A Panel-Aware GBDT--Neural Network for Multi-Target Corporate Tax Avoidance Proxy Forecasting
Wonho Song, Hyungjoon Kim
Forecasting corporate tax avoidance proxies from firm--year panel data is challenging because predictive signals are distributed across short firm histories and related targets, wh…
cs.LG2025
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea
Hyungjong Na, Wonho Song, Seungyong Han +3
This study introduces the Korean Tax Avoidance Panel (KoTaP), a long-term panel dataset of non-financial firms listed on KOSPI and KOSDAQ between 2011 and 2024. After excluding fin…