摘要
托宾税作为应对国际资本流动导致的危机以及实现全球公平与正义的重要措施,自提出至今并未在全球范围内统一实施过。但作为提高资本流动成本的有效手段,"准托宾税"已在个别国家付诸实施并取得一定成效。本文试图通过南非在过去半个世纪中外汇管制措施和限制性汇率制度的发展历史来考察国家托宾税对经济发展的影响,并引入制度分析和发展框架来提炼托宾税制度的设计原则。进一步的,基于对"准托宾税"制度的分析,本文认为国家间协议难以达成、税基和税率难以确定等5个因素导致了国际托宾税的难产。
As a critical measure that aims at removing the crisis caused by international capital fluency and achieving the global fairness and justice,international Tobin tax only exists as a concept.But on the contrast,as the affective instrument to increase the cost of capital fluency,＂quasi Tobin tax＂ has been domestically carried out in some specific countries.Based on the history of exchange control measures and exchange rate regime,the paper intends to investigate the affection of national Tobin tax on the domestic economic development.Furthermore,the paper brings in the institutional analysis and development framework to analyze how the Tobin tax works.Concluded by the analysis,the paper discovers that five factors such as the problems in achieving the intergovernmental agreement and setting the tax base as well as tax rate lead to the dystocia of international Tobin tax.
出处
《中国软科学》
CSSCI
北大核心
2011年第9期1-9,共9页
China Soft Science
关键词
托宾税
国家托宾税
国际托宾税
外汇管制和汇率制度
制度分析与发展
Tobin tax
international Tobin tax
national Tobin tax
exchange control and exchange rate regime
institutional analysis and development
