摘要
本文回顾了"托宾税"设想产生与发展的过程,提出在全球金融危机下研究征收两级"托宾税"的重要性,并对我国建立两级"托宾税"的税制设计和征管安排提出了具体构想。
This paper reviews the origin and develop- ment of ＇Tobin tax＇ and argues that it is important to do researches on the two-tier ＇Tobin tax＇ against the backdrop of global financial crisis. Furthermore, it puts forward some concrete proposals on the system design and administrative arrangement of the two-tier ＇Tobin tax＇ that may be established in China.
出处
《涉外税务》
CSSCI
北大核心
2009年第8期34-36,共3页
International Taxation In China
基金
2008年度国家社科基金项目"开放经济内外双均衡协调发展"课题的阶段性研究成果之一
课题编号:08AGJ001
关键词
“托宾税”
汇率
金融危机
投机资本
＇Tobin tax＇ Exchange rate Financial crisis Speculative capital
