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印花税税率调整对股价波动机理研究 被引量:1

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摘要 当前我国证券市场正处于快速发展时期,股票市场是证券市场的重要组成部分,股票市场的稳定发展对我国经济持续健康发展具有重要的推动作用。证券交易印花税作为政府调节经济的重要手段,在保持股票市场稳定方面发挥着重要作用。本文梳理证券印花税调整对股价波动研究的国内外文献,从税收的收入效应和替代效应方面对印花税调整对股价波动的机制进行研究。
作者 王耀港
出处 《合作经济与科技》 2018年第20期59-61,共3页 Co-Operative Economy & Science
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