中国应当实施托宾税吗?

Can China Put the Tobin Tax into Effect?

本文首先给出了实施托宾税①的目标和条件,然后对我国现有资本管制方式的有效性进行了实证分析,发现管制的有效性在不断下降。在此基础上,根据我国具体国情,本文对我国实施托宾税的可行性进行讨论,并提出了实施托宾税的具体方案。

This paper provides the goals and conditions to be used in the implementation of the Tobin Tax at first. It then makes an empirical analysis to the effectiveness of the existing method for the capital control in China. It concludes that this effectiveness is dropping continually at present. As a result, this paper makes a discussion of the feasibility of using such a tax in China, and puts forth a concrete implementation scheme for the Tobin Tax in accordance with China＇s situations.