摘要
本文研究了外汇体制、税收和腐败之间的关系,比较了在有外汇管制和无外汇管制两种情况下,外汇体制对税收和腐败的影响。研究结果表明,当腐败对产出有正作用时,外汇管制将导致较高的税收和较严重的腐败。如果腐败对产出的正作用较小,那么外汇管制将导致税收增加。如果税收扭曲的作用非常大,那么外汇管制将导致腐败下降。当腐败对产出有负作用时,外汇管制将会导致较轻微的腐败和较高的税收。如果腐败对产出的正作用非常大,足以弥补由于高税收所造成的产出减少时,政府会采取外汇管制措施。如果腐败对产出的正作用较小,并且高税收对产出负作用很大,那么政府将采取没有外汇管制的体制。
This paper studies the relationship of exchange rate regime, taxation and corruption. The author analyzes the impact of exchange rate regime on taxation and corruption. The results show that when corruption has a positive effect on output, foreign exchange control will lead to high taxation and severe corruption. If the positive effect of corruption on output is weak, fioreign exchange control will lead to increase of taxation. If the distortion effect nf taxation is extremely strong, foreign exchange control will reduce corraption. When corruptien has a negative effect on output, a exchange rate control will lead to a high tax and a low level of corruption. If the positive effect of cornlption on output is significant enough to cover the loss from output due to high taxation, the government will apply foreign exchange control policy. If the positive effect of earruption on output is low and the negative effect of tax on output is high, the contrnl policy on foreign exchange will not be chosen.
出处
《南方金融》
北大核心
2012年第5期16-19,共4页
South China Finance
关键词
外汇体制
税收
腐败
外汇管制
Exchange Rate Regime
Taxation
Corruption
Foreign Exchange Control
