摘要
金融生态建设尤以制度建设为重,政府作为制度供给有效主体,其行为对制度建设影响意义重大。本文采用反映政府主要行为的税率变量和反映制度实施效果的激励相容度变量构建均衡模型,并给出了一个最优税率和激励相容度的解。研究表明:政府在制定和实施新的制度时,要充分考虑税率调整和激励相容度的关系,以及其他相关金融生态主体的预期收益等因素,以求达到优化金融生态,提高整体社会福利的目的。
Institution is the most important element in finance ecology construction. As an effective body of institution provider, the behavior of government has a far-reaching impact on institution construction. This paper constructs a model, which bases on variables of tax rate and incentive compatibility that reflect government behavior, and give an explanation of best tax rate and incentive compatibility. The result shows that government should pay full attention to the relationship between tax rate adjustment and incentive compatibility, as well as the anticipating return of finance ecologic bodies relatively so as to get best finance ecology to improve all society welfare.
出处
《金融理论与实践》
北大核心
2008年第4期36-40,共5页
Financial Theory and Practice
关键词
金融生态
最优税率
激励相容度
Finance Ecology
Best Tax Rate
Incentive Compatibility