외환거래세, 하나의 소개
Prolegomena to Currency Transaction Tax
0
조회
0
다운로드
0
인용
0
참고문헌
초록
본 논문은 대안세계화운동으로 주목받아온 외환거래세에 대한 소개를 목적으로한다. 이를 위해 토빈의 원래 제안에 대한 국제적 연구 성과를 토대로 외환거래세의실행 가능성 여부를 확인하고 외환거래세 운동이 세계화가 강요하는 죽음의 미래를역전할 수 있는 작은 ‘해방적 비전’을 지니고 있음을 확인한다.
Abstract
The aim of this paper is to critically introduce the Currency Transaction Tax(CTT). CTT conceived by Nobel laureate James Tobin in Janeway Lectures at Princeton in 1972, that would impose a small tax on all international currency exchange. Technical feasibility and implementation of CTT needs several conditions: the principal of taxation is 1) the object of taxation 2) the timing of taxation 3) the way of taxation rate properly. So, tax would be assessed spot transaction including derivatives, the tax by a comprehensive way to collect, and considering Forex volatility. Finally, We may propose emancipatory vision of making another World.