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印花税率调整与沪市风险价值(VaR)的研究

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摘要 文章利用风险价值VaR方法,研究了我国历次印花税调整对上海股票市场投资风险的影响。实证表明印花税调整并不能影响股票市场投资风险,频繁调整印花税率只能带来政策的不稳定,并不能抑制股市的风险。
作者 夏师
出处 《会计之友》 北大核心 2010年第2期90-92,共3页 Friends of Accounting
基金 2009年广西教育厅科研项目 编号200911LX411
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