“托宾税”国际经验做法及对我国的启示  

“Tobin tax” international experience and its inspiration on China

作　　者：李大伟[1] 翟珊珊 

机构地区：[1]中国人民银行合肥中心支行,安徽合肥230091 [2]中国邮政储蓄银行合肥分行,安徽合肥230031

出　　处：《特区经济》2014年第9期127-130,共4页Special Zone Economy

摘　　要："托宾税"自1972年提出以来,伴随着货币和金融危机不断被热议,不乏部分国家或地区付诸实践,用以维护金融和汇率稳定。本文通过对托宾税在部分国家或地区的实践进行深入分析和总结,为我国采取托宾税方式应对跨境资金异常波动提供具有实践意义的理论和支持。There have been some countries and regions put into practice in order to maintain financial and exchange rate stability with the monetary and financial crisis continue to be hot, since the ＂Tobin tax＂ is proposed in 1972.This paper provides the practical theory and support for our way to take the Tobin tax to deal with cross-border funding abnormal fluctuations based on the analysis and summaries in depth of the Tobin tax in the practice of some countries and regions.

关 键 词：托宾税 资本流动 资本管制 规模控制 

分 类 号：F811.4[经济管理—财政学] F812.42