[23]《康奈尔法学评论》曾专门就此问题组织了一次论坛并刊发了一系列相关的论文。[参见Cornell L .Rev .,vol. 82,no. 6,1997]
[24]Christopher M. E. Painter , “Tort Creditor Priority in the Secured Credit System: Asbestos Times , theWorst of Times ," p. 1077.
[25]Abhinav Ashwin , “Tortious Liability of Company in Winding Up : An Analysis ," Comp. Law . ,vol. 26,no. 6,2005,p. 176.
[26]Christopher M. E. Painter , “Tort Creditor Priority in the Secured Credit System: Asbestos Times , theWorst of Times ," p. 1079.
[27]Christopher M. E. Painter , “Tort Creditor Priority in the Secured Credit System: Asbestos Times , theWorst of Times ," p. 1079.
[28]Abhinav Ashwin , “TortiousLiabilityofCompanyinWindingUp:AnAnalysis," p. 176.
[29]Abhinav Ashwin , “TortiousLiabilityofCompanyinWindingUp:AnAnalysis," p. 176.
[30]Christopher M. E. Painter , “Tort Creditor Priority in the Secured Credit System: Asbestos Times , theWorst of Times ," pp. 108021081.
[31]甚至一定意义上也会影响到国际银团或者金融监管机构对该国国家风险的评估。但某种程度上看,这本身就是市场风险的一部分,因为如果没有破产,就没有这样的国家风险。
[32]Memorandum from Elizabeth Warren to the Council of the American Law Institute ,转引自Kenneth N.Klee , “Barbarians at the Trough : Riposte in Defense of the Warren Carve2out Proposal ," Cornell L .Rev . , vol. 82, 1997, p. 1469; Jesse M. Fried, “Taking the Economic Costs of Priority Seriously ,"Quarterly Report , vol. 51 , no. 4 [Fall 1997] , p. 328 , note 6.
[33]Lucian Arye Bebchuk & Jesse M. Fried , “The Uneasy Case for the Priority of Secured Claims inBankruptcy ," pp. 9052910.值得注意的是,还有学者从“人文主义的视角”论证了部分优先方案的合理性,主张破产法原则上应当在债权人、债务人以及社会之间实现利益平 衡之理念,那些更有能力抵御风险的大额债权人应该为了小额债权人之利益而让渡其部分债权的受偿额。 [参见Karen Gross , Failure and Forgiveness: Rebalancing the Bankruptcy System , New Heaven: Yale University Press, 1997 , Chapter 10 ; Susan Block2Lieb , “Book Review : A Humanistic Vision of Bankruptcy Law ," A m.B ank r. I nst . L . Rev . , vol. 6 , no. 2 , 1998 , pp. 4712472]
[34]StevenL. HarrisandCharlesW. Mooney,Jr. , “Measuring the Social Costs and Benefits and Identifyingthe Victims of Subordinating Security Interests in Bankruptcy ," Cornell L . Rev . , vol. 82, no. 6, 1997,p. 1371.
[35]StevenL. HarrisandCharlesW. Mooney,Jr. , “Measuring the Social Costs and Benefits and Identifyingthe Victims of Subordinating Security Interests in Bankruptcy ," pp. 137121372.
[36]Gerard McCormack , Secured Credit under English and A merican L aw , Cambridge : CambridgeUniversity Press , 2004 , p. 31.
[37]Thornily v. Revenue and Customs Commissioners , [2008] EWHC 124 [Ch].
[38]参见Julian R. Franks and Walter N. Torous , “Lessons from a Comparison of US and UK InsolvencyCodes ," Ox f ord Review of Economic Policy ,vol. 8,no. 3,1992,p. 70.
[39]Gerard McCormack , Secured Credit under English and A merican L aw , p. 32.
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