发展中国家资本流入管理:资本流入征税的模型分析
Controls on Capital Inflows by Developing Countries: A Model Analysis on Taxation on Capital Inflows
摘要
20世纪90年代发展中国家的金融危机,特别是1997年的东亚金融危机,使各国重新认识资本流入对一国宏观经济的冲击。在资本流入管理的实践中,拉美和亚洲的一些国家采取了对居民和非居民之间金融资产的转移征税的措施。本文建立了一个开放的小国模型,对资本流入征收利息税的实施效果进行了定量分析。
出处
《世界经济研究》
CSSCI
北大核心
2005年第4期28-33,共6页
World Economy Studies
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