내생적(內生的)세무조사확율을 가정한 납세협력모형

손광락 한국재정학회 1993 재정논집 Vol.7 No.-

This paper develops and estimates a model of tax compliance in which the Internal Revenue Service uses its resources to maximize tax revenue. The model differs from previous models in two important respects. (i) It reflects the natural temporal sequence of decision making; i.e., a taxpayer first files a tax return and then the IRS decides whether or not to audit. (ii) The model does not restrict the basic variables to only two possible levels as several previous models have done. The theoretical analysis establishes that the probability of audit depends on many variables such as the taxpayer's reported income, the IRS's auditing costs, the tax rate, and the penalty rate. The IRS's budget is related to the probability of audit only when the IRS faces binding budget constraint. An increase in a taxpayer's risk aversion results in higher compliance and less auditing. The model shows that minimizing the variance of the IRS's estimate of a taxpayer's income does not always improve compliance. There is a unique variance for this estimation error which maximizes a taxpayer's compliance, and this optimal variance for the estimation error depends on the taxpayer's degree of risk aversion. Several authors have questioned whether it is useful for the IRS to keep secret the formula it uses to estimate taxpayer's incomes. We show that if the estimation errors are sufficiently small, the IRS would benefit from revealing the estimation formula and committing to audit any taxpayer with reported income less than the estimate.

Bimorphemic Quantifiers and Their Effects on Movement

손광락 신영어영문학회 2006 신영어영문학 Vol.34 No.-

This paper argues that quantifiers are a category bearing WH that serves as a blocker in the course of LF wh-movement. This view of analysis presents a simple and natural account for the long-standing ungrammaticality of sentences that involve a quantifier subject and a WH object. This view also nicely captures an IP-adjunction status of QR and predicts an independent node status of scrambling, in compliance with Miyagawa (2006) and Ahn and Jo (2006).

Movement With or Without vP-Internal Scrambling

손광락 한국생성문법학회 2010 생성문법연구 Vol.20 No.2

This squib conducts a scrutiny examination on recent work of scrambling in constructions with Numeral Quantifiers. Giving special concerns to Miyagawa (1989, 2007) and Ko (2007), this squib observes that syntax must allow two ways of moving an object out of VP on its way to a higher domain. This postulation not only compensates some odd accounts in the aforementioned work but also accommodates a number of counter-examples arising from the work. At the same time, it also sheds a new light on other aspects of syntax, particularly pertaining to the presence or absence of intermediate traces (Chomsky and Lasnik (1993)) and to a nature of semantic mapping on syntax (Diesing (1992, 1996), Kiss (1995) and Chomsky (2001), to name a few).

고용증대 조세구조의 모색

손광락,손수석,안병철 한국경제통상학회 (구 한국경상학회, 한국국민경제학회) 2006 경제연구 Vol.24 No.3

A Derivational Approach to Wh-Scrambling

손광락 한국영미어문학회 2009 영미어문학 Vol.- No.90

In this paper we see that wh-phrases in Korean (and Japanese as well) need not necessarily be licensed at LF, a crucial assumption taken by the LF reconstruction approach of scrambling. We will see that Saito's original examples indeed receive a better account on our new assumption that wh-phrases are licensed in the course of derivation, but not at LF. The derivational approach is also shown beneficial in providing a unified and principled account as to otherwise awkward phenomena across languages (including a weak crossover and a sentence with a wh-phrase outside a relevant CP domain in Korean and Japanese). Based on these findings, we conclude that the LF-undoing hypothesis of scrambling is not strongly tenable.

Floating Numeral Quantifiers with Scrambling: A Prosodic Account

손광락 한국언어학회 2010 언어 Vol.35 No.3

Son, Gwangrak. 2010. Floating Numeral Quantifiers with Scrambling: A Prosodic Account. Korean Journal of Linguistics, 35-3, 659-682. Although a number of challenges have been made to the distribution of FNQs in constructions of scrambling, many crucial questions are still unanswered. Giving special concerns to Miyagawa (1989), Ko (2007), and Miyagawa and Arikawa (2007), this paper fleshes out a new analysis termed as 'Restructuring', which plays a key role in understanding many questions remaining up to now. The process of 'Restructuring', motivated independently of syntactic operations, is important to reanalyze the whole set of data from an entirely novel point of view. It will be shown that various types of problems detected in the literature can best be explained by a conspiracy of the operations referring to the phonological as well as the syntactic properties. (Kyungpook National University)

Prosodic Phrasing and Multiple Spell-Out by Phase: Evidence from Floating Numeral Quantifier Constructions in Korean and Japanese

손광락 한국생성문법학회 2011 생성문법연구 Vol.21 No.4

FNQ-constructions in Korean and Japanese exhibit an interesting correlation between prosodic phrasing and semantic processing, with correspondingly different syntactic judgments. I propose that this prosodic-semantics correspondence is a result of mapping of syntax onto prosody within a Minimalist framework of Chomsky (2000, 2001, 2008);that is, syntactic operations are computed cyclically and transferred to LF multiple times for their interpretations. This analysis nicely captures major difficulties that all former accounts suffered from in the area of FNQ-constructions, by simply paying a close attention to how the "prosodic phrases" are created, where the "phases" are formed and what counts as a Spell-Out domain.

The nonstandard paradigm of FNQ-constructions as topic movement

손광락 경희대학교 언어정보연구소 2015 언어연구 Vol.32 No.1

This paper claims that the nonstandard paradigm of FNQ-constructions (Miyagawa and Arikawa 2007, Miyagawa 2013) is merely a subcase of a more general type of movement, viz. topic movement of the subject to Spec,CP that leaves a trace (or copy) in support of its stranded NQ. Since topic movement, in general, leaves a trace in its external merger position (unlike A-movement), this analysis desirably furnishes a simple and natural account for the vexing problems that otherwise arise under the previous Locality approaches. Evidence for this view involves a particular pragmatic/informational structure and a phonological pattern that the nonstandard examples invariably maintain to convey the meaning of a topic-focus relation.

언어학의 과학성, 그 탐구대상과 수단

손광락 한국언어학회 2012 언어 Vol.37 No.3

조세회피이론의 개관과 정책제안

손광락 한국정책과학학회 2001 한국정책과학학회보 Vol.5 No.1

Tax avoidance is regarded as the area between illegal tax evasion and legal tax reduction. However, it is not perfectly legal because it uses a loophole in the tax law. Tax avoidance is usually utilized by a wealthy individual who can be assisted by a tax specialist or a large company which has many international transactions. Therefore, it causes inequities in tax burden of taxpayers as well as losses in government tax revenue. Korea has fully equipped Special Anti-Avoidance Rules(SAAR), but has not introduced General Anti-Avoidance Rules(GAAR) yet. Moreover, the effort of a court is insufficient and judicial anti-avoidance doctrines are not established. In order to prevent tax avoidance, it is necessary for the legislature to introduce GAAR in Korean tax law and for a court to develop judicial anti-avoidance doctrines. The alternative measures for preventing avoidance behaviors include reforms in tax system and adminstration such as reducing tax incentives, implementing the Alternative Minimun Tax law, restructuring tax agency, reorganizing the tax collecting systems, etc.. The requirement of a reformed tax structure must remain in force over an extended period (e.g. 10 years), is also necessary to prevent political tax avoidance by lobbying of the interest groups.