托宾税理论的国际实践经验对我国的启示  

On the International Practical Experience of Tobin Tax Theory and its Inspiration to China

作　　者：王玉[1] 毛菁[2] 

机构地区：[1]武汉大学经济与管理学院博士后流动站,湖北武汉430072 [2]复旦大学经济学院博士后流动站,上海200433

出　　处：《现代财经（天津财经大学学报）》2011年第7期31-40,共10页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：托宾税是对现货外汇交易课征全球统一的交易税,由美国经济学家Tobin在1972年的普林斯顿大学演讲中首先提出。当美国次贷危机进一步演化为全球金融危机后,法国、英国等国家陆续提出通过实施托宾税政策来限制金融机构冒险行为的建议,再次引起国际各界对该政策的关注。本文对托宾税在智利、马来西亚等国的实践进行了深入分析和总结,以期为我国采取托宾税方式管理热钱提供具有实践意义的理论参考。Tobin tax is a transaction tax on spot foreign exchange trade of globalization,and it was proposed by the Nobel laureate economist James Tobin in a Princeton university speech in 1972.When U.S.subprime lending crisis evolved into global financial crisis,France,Britain and other countries have proposed to implement Tobin tax policies to limit risk-taking behavior of financial institutions.This proposal caused the concern of international attention.In this paper,we analyze and summarize the experience of Tobin tax applied in Chile,Malaysia and Thailand,and with a goal to provide practical reference for the management of short-term capital with Tobin tax in China.

关 键 词：托宾税 短期资本流动 资本管制 无息准备金 

分 类 号：F810.42[经济管理—财政学]