【摘要】 金融全球化进程中,加强金融监管必不可少,其中托宾税就是理论和实践关注的热点之一。托宾税是对全球货币交易征税,其目标是追求市场稳定、效率及保持各国货币政策的独立性。它是引领国际金融走向公平、公正与民主的路径,其巨大的税收收入可用以解除世界贫困。两级托宾税制能有效控制资本的过度流动,并具有可操作性。托宾税思想超越了传统经济学理论,如果国际社会能就具体问题早日达成共识,必将开创国际金融监管的新格局。更多还原

【Abstract】 In the process of financial globalization,financial regulation must be strengthened.The Tobin Tax is one of the methods that can apply to this and has attracted much attention both in theory and practice.It intends to tax the global currency transaction with an attempt to seek the stability and efficiency of the financial markets,restore the autonomy of monetary policies to nations,and lead global finance towards fairness,justice and democratization.Moreover,its large sum tax income will alleviate poverty.The Two-Tier Tobin Structure can effectively control the excessive mobility of financial capital and boasts the feasibility in reality.While the idea of the Tobin Tax goes beyond the orthodox economic theory,as long as the global society reaches a concord on this issue,the tax will surely build up a new structure for global financial regulation.更多还原