| 摘要: |
| 面对全球金融动荡加剧和国际投机资本冲击对各国经济的负面影响，有关托宾税 政策的研究已经成为国内外近些年来的一个热点问题。同时，在托宾税有效性这个问题上也一 直没有达成共识性结论。本文从詹姆斯·托宾的学术思想出发，重新审视托宾税的内涵，对托 宾税相关争论、有关托宾税理论模型和实证研究等方面的国内外最新研究文献展开评述，并指 出托宾税政策研究的发展方向。 |
| 关键词: 托宾税；汇率；金融交易税；国际资本流动 |
| DOI： |
| 分类号:F831 |
| 基金项目:本文获国家社科基金重大项目“美国逆全球化 视域下我国跨境资本与宏观经济均衡研究”（项目编号：2017ZDA100）、国家自然科学基金项目“人民币国际化进程中 实际有效汇率的合理定价研究——基于汇率战略博弈的视角”（项目编号：71173151）资助。 |
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| A Review and Prospects of Tobin Tax Policy Research |
|
Feng Chao Peng Wei zhuojia Zhang Yao
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Tianjin University of Finance & Economics,
Zhejiang University，
Huazhong University of Science and Technology
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| Abstract: |
| In the face of the negative effects of the global financial turmoil and international speculative capital impact on the economy of various countries, the study of Tobin tax policy is increasingly becoming the hot topic of financial theory researchers. At the same time, there has been no consensus on the effectiveness of the Tobin tax. From James Tobin's academic idea, this paper reexamines the connotation of Tobin tax and comments on the latest research literature under debate, theoretical models and empirical study of Tobin tax. Finally, it proposes future research directions of Tobin tax policy. |
| Key words: Tobin Tax；Exchange Rate；Financial Transaction Tax；International Capital Flow |
