For over a century UK courts have struggled to negotiate a coherent approach to the circumstances in which the Salomon principle – that a corporation is a separate entity – will be disregarded. Empirical analysis can facilitate our understanding of this mercurial area of the law. Examining UK cases from 1885 to 2014, we created a final dataset of 213 cases coded for 15 different categories. Key findings confirm historical patterns of uncertainty and a low but overall fluctuating disregard rate, declining recently. Criminal/fraud/deception claims link strongly to disregard outcomes. Private law rates are low but tort claims have a higher disregard rate than contract. Individual shareholders are more susceptible to disregard than corporate shareholders. The English Court of Appeal plays a key role in successful disregard claims particularly in tort. In general, while disregard rates were very context specific, concerns about the diminished sanctity of the Salomon principle may be overblown.

中文翻译：

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无视所罗门原理：实证分析，1885-2014

一个多世纪以来，英国法院一直在努力协商一致的方法来解决所罗门原则——即公司是一个独立的实体——将被忽视的情况。实证分析可以帮助我们理解这个多变的法律领域。通过检查 1885 年至 2014 年的英国案例，我们创建了一个包含 213 个案例的最终数据集，其中包含 15 个不同类别的编码。主要调查结果证实了不确定性的历史模式和低但总体波动的忽视率，最近有所下降。犯罪/欺诈/欺骗索赔与无视结果密切相关。私法费率低，但侵权索赔的无视率高于合同。个人股东比公司股东更容易被忽视。英国上诉法院在成功无视索赔方面发挥着关键作用，尤其是在侵权方面。