摘要
本文讨论了不同货币体系下铸币税对政府和中央银行的含义。同时也讨论了铸币税对收入再分配和政府宏观经济政策的意义。本文着重指出。铸币税收入与通货膨胀税是存在差异的。在对我国中央银行资产负债表进行分析的基础上，本文还估算了2003年我国政府从货币发行中获得的铸币税收入的规模。
Chinese economists have different opinions about seigniorage.Since 1998,defla-tion in China has led to exciting debates on the government's seigniorage in its active fiscal policy.This paper explores the meaning of seigniorage from the perspective of the Central Bank and the government under different monetary regimes.It distinguishes seigniorage from inflation tax.The author also calculates the Chinese government's income from seigniorage in 2003.
出处
《经济学（季刊）》
2005年第3期639-662,共24页
China Economic Quarterly
