问题 单项选择题

如果征收“托宾税”,其目的在于( )。

A.抑制外汇投机

B.抑制通货膨胀

C.调节国际收支

D.减少财政赤字

答案

参考答案:A

解析: 托宾税亦称资产流动税,是指对现货外汇交易课征全球统一的交易税。这一税种是美国经济学家托宾首次提出的,因此叫做托宾税。他的目的是“往飞速运转的国际金融市场这一车轮中掷些沙子”,以缓解国际资金流动尤其是短期投机性资金流动规模急剧膨胀所造成的汇率不稳定。 托宾之所以建议世界各国对所有与货币兑换有关的国内证券和外汇即期交易征收统一的小额税收,是由于他认为,商品和劳务对于国际价格信号的反应速度要远远慢于流动资金对于国际价格的反应速度,从而商品和劳务价格的变动速度也要远远慢于金融资产价格的变动速度,因此,放慢金融市场的反应速度对于稳定现实经济是绝对必要的。而且,他认为,只需以较小比例的征税就可以使金融市场的反应速度明显放慢。 可见,在托宾看来,资本的过度泛滥似乎使国际金融体系成为一个过度润滑的高速列车,在轨道陈旧、破烂不堪的发展中国家飞驰而过时更容易酿成巨大事故,因此征收资本交易税就是向“国际金融飞速旋转的车轮撒沙子”,以降低短期资本的流动性的方式来求得全球金融体系的稳定。 托宾税有狭义托宾税和广义托宾税之分。狭义托宾税仅指对资产交易直接课税的税收形式,而广义的托宾税则包括其他旨在提高短期资本流动成本的措施,也即只要是提高资本流动成本的措施均可视为托宾税,常见的形式有对居民直接借入外债制定较高的无息准备金要求,或是规定上述外债准备金在中央银行的滞留期等。 托宾税的特征是单一税率和全球性,但并不排斥一定程度的变通和灵活。为此,托宾具体提出了两级托宾税的构想:在原来对所有金融交易征收一个低税率的基础上,再针对异常的资本流动附加一个临时性、惩罚性的高税率,附加税的构建和计算可以以基础交易税为基础。其意图是:第一级较低税率可以不牺牲资本的流动性,以第二级较高税率阻吓国际游资对发展中国家金融市场发起投机性攻击。 托宾税的作用可以概括为如下几个方面: ①抑制投机,稳定汇率。实施托宾税可以使一国政府有可能相对集中精力于国内经济状况和目标,推行更为灵活的利率政策,而无须担忧它会受到短期资金流动的冲击。而且,托宾税是针对短期资金的往返流动而设置的,它不仅不会阻碍,反而将有利于因生产率等基本面差异而引致的贸易和长期投资,从而有助于引导资金流向生产性实体经济。 ②可以为全球性收入再分配提供资金来源。全球的外汇交易数额巨大,即使对其课征税率很低的税收,也能筹集到巨额资金。如果将这笔巨资用于全球性收入再分配,则能对全球财富的合理分配做出极大贡献。 ③国际游资对于发展中国家的冲击及损害更为巨大,因此,托宾税的实施有利于保护发展中国家的利益。 目前,对于托宾税的异议主要集中于如下几个方面: ①关于可行性。有人认为,就税务实践而言,相信市场管理手段能够超前于金融市场波动的想法未免过于天真。 ②关于统一性。对全球性的货币交易征收这样一种税必须所有经济体全面参与,否则实行托宾税的国家或地区势必要面临大量资本外流的后果。而全球统一设置并确保公平有效地实施同一个税种,其难度可想而知,需要全世界高度一致的政治经济意志力。 ③关于有效性。托宾税的目的是“向车轮中撒沙子”借以减缓国际游资流动的速度,但许多经济学家并不确信托宾税能够大大减少市场波动。 通过以上对托宾税的介绍,可知本题应选A。

问答题

Passage Four

Self-reliance is a nineteenth-century term, popularized by Ralph Waldo Emerson’s famous essay of that time, but it still comes easily to the tongues of many of those to whom we talked. Self-reliance of one sort or another is common to every one of the traditions we have discussed. What, if not self-reliant, were the Puritans, many of whom, like John Winthrop, left wealth and comfort to set out in small ships on a dangerous "errand into the wilderness" They felt called by God, but they had to rely on themselves. Thomas Jefferson chose in his draft of The Declaration of Independenceto strike a note of self-reliance-when he said that emigration and settlement here "were effected at the expense of our own blood and treasure, unassisted by the wealth or the strength of Great Britain," conveniently forgetting how recently the British had defended the colonists against the French and Indians, but expressing a genuinely American attitude.

The note of self-reliance had a clearly collective context in the biblical and republican traditions. It was that as a people we had acted independently and self-reliantly. With utilitarian and expressive individualism, however, the collective note became muted. The focus of the self-made printer or the poet who sang of himself was more exclusively on the individual. Emerson in his 1841 essay "Self-Reliance" even declared the individual and society to be in opposition. "Society," he said, "is everywhere in conspiracy against the manhood of every one of its members. " Emerson was speaking to the world of the independent citizen and insisting that the conformity exacted by small-town America was too coercive. His friend Thoreau would push this teaching to an extreme in his classic experiment at Walden Pond. But in his essay, Emerson also expressed a more prosaic sense of self-reliance, one that has been the common coin of moral life for millions of Americans ever since. Emerson says we only deserve the property we work for. Conversely, our primary economic obligation is only to ourselves. "Then again, do not tell me, as a good man did to day, of my obligation to put all poor men in good situations. Are they my poor" he wrote.

We found self-reliance common as a general orientation in many of those to whom we smoke. Therapist Margaret Oldham typically expressed it as "taking responsibility for oneself." But economic self-reliance is often seen as the bedrock on which the more general character trait rests. Asked why he worked so hard to support his wife and child after he first got married, corporate executive Brian Palmer said, "I guess self-reliance is one of the characteristics I have pretty high up in my value system." As a young husband and father, Brian felt "confronted with the stark realities of being self-supporting or dropping out of the human race."

Some critics have seen the "work ethic" in decline in the United States and a "narcissistic" concern with the self emerging in its place. In our conversations, we have found that an emphasis on hard work and self-support can go hand in hand with an isolating preoccupation with the self, as Toequeville feared would be the case. Indeed, work continues to be critically important in the self-identity of Americans, closely linked to the demand for self-reliance. The problem is not so much the presence or absence of a "work ethic" as the meaning of work and the ways it links, or fails to link, individuals to one another.

Please answer the following questions based on the above passage:

Why does Emerson believe that he has no obligation to put poor men in good situations ?()

配伍题 B1型题