Author

Wonho Song

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#artificial intelligence Preprint Jul 2026

PaGNet: A Panel-Aware GBDT--Neural Network for Multi-Target Corporate Tax Avoidance Proxy Forecasting

PaGNet is best viewed not as a universally superior tabular learner, but as a proxy-aware panel model that combines competitive forecasting with explicit per-target branch-reliance reporting that combines competitive forecasting with explicit per-target branch-reliance reporting.

Wonho Song, Hyungjoon Kim · 0 citations