Issue Articles

Asian Tax Journal Vol. 25 No. 6 2024

• A Study on the Relation between Firm Capitalization and Profitability Premium

  Lee, Se－Young , Kim, Mi－Ok

  25(6) 9-45, 2024

  DOI:10.35850/KJTA.25.6.01

  Abstract Full Text for PDF

• Scenario Analysis of Joint Taxation Split forAddressing Low Birthrate Issues

  Ye Ji Lee , Hyeongtae Cho , Sang－kwon Cha

  25(6) 47-73, 2024

  DOI:10.35850/KJTA.25.6.02

  Abstract Full Text for PDF

• A Study on the Requirements of Value－upCompanies under the Estate Tax Act

  Chung－Jin Shim

  25(6) 75-100, 2024

  DOI:10.35850/KJTA.25.6.03

  Abstract Full Text for PDF

• The Impact of Agency Costs on Tax Avoidance, Investment, and Firm Value

  Ban－Seok Seo , Kap－Soon Kim

  25(6) 101-131, 2024

  DOI:10.35850/KJTA.25.6.04

  Abstract Full Text for PDF

• Analyzing the Policy Enforcement Effects of Introducing a Local Tax“Recognized Current Price” System

  Lim, Sang-Bin

  25(6) 133-161, 2024

  DOI:10.35850/KJTA.25.6.05

  Abstract Full Text for PDF