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Effects of Stockholders’ Secondary Tax Liability on Corporate Investment
이장욱 한국개발연구원 2024 KDI Journal of Economic Policy (KDI JEP) Vol.46 No.2
This study analyzes the impact of secondary tax liability borne by stockholders, an exception to the principle of limited liability, on corporate investment. The paper constructs a model of a firm to examine the effect of this secondary tax liability, finding that the violation of limited liability increases firms’ expected bankruptcy costs, thereby reducing investments. By means of an empirical analysis, the paper examines whether firms with the largest shareholder stake exceeding 50%, the condition under which secondary tax liability is incurred, decrease their investments. The results show that firm investment is highly concentrated in observations of cases in which the largest shareholder stake does not exceed 50%. Investments decrease sharply in cases where the largest shareholder stake exceeds 50%. The results here provide implications pertaining to how exceptions of the limited liability principle, existing only in Korea, affect corporate investments.
송요금원사 회고와 전망: 2020~2021년 연구성과를 중심으로
이장욱 역사학회 2022 역사학보 Vol.- No.255
The bibliographical essay deals with the books and articles on Song, Liao, Jin and Yuan studies, published in Korea from 2020 to 2021. In addition, it includes information on current researches in South Korea. During those period research fields have been diversified as they did since early 2000s. Achievements are not limited to the history of social economics, but have also been extended to the history of politics, institutions, international relations, the legal system, society and others. These can be evaluated as important contributions of Korean scholars to the history of Song, Liao, Jin and Yuan dynasties. 본고는 2020년부터 2021년까지의 최근 2년간에 걸쳐 한국학계에서 발표된 송요금원사에 관한 연구성과를 정리, 분석하여 회고와 전망을 하였다. 먼저 2장에서 4장까지 각각 송대, 요금대, 몽골(원)대의 시대별로 구분하고 그 세부적 내용으로 정치, 제도사와 경제, 사회, 문화사의 주제별로 나누어 학계의 동향을 살펴보았다. 5장에서는 한중관계 및 대외관계사 연구를 살펴보았고 6장에서는 연구 경향과 향후 과제라는 내용으로 송요금원사 연구의 전반적인 성과와 특징을 분석하여 이를 통해 향후에 대한 전망을 기술하였다.