摘要
我国加入WTO以后,面对国际资本流动,特别是短期游资的监管更为迫切。对短期金融交易征税通常被视为抑制短期资本冲击的手段,托宾税作为一种缓解国际资本流动性,已成为赢得汇率波动相对稳定的工具之一。
After WTO entry, it is necessary to monitor international flowing capital, especially short-term flowing capital. Collecting tax from short-term finance exchange is usually regarded as the way to restrict the influence of short-term capital. Tobin Tax as a way to buff the flow of international capital has become one of the tools to stabilize exchange rate fluctuation relatively.
出处
《重庆商学院学报》
2002年第2期58-61,共4页
Journal of Chongqing Institute of Commerce