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托宾税理念正是在货币危机中应运而生的。布雷顿森林体系的瓦解给托宾税理念提供了市场土壤,资本管制放松后引来众多货币投机者,多国货币危机凸显托宾税理念的前瞻性。为防范热钱过度涌入我国,我们有必要未雨绸缪,尽早设计我国的金融交易税。世人对托宾税能否阻击货币危机尚存争议,批评和支持的观点都有待金融交易税开征后的效果来证明。
Tobin tax idea came into being in the currency crisis. The collapse of the Bretton Woods system has provided the marketplace soil for the Tobin tax concept. After the relaxation of capital controls, it has attracted many currency speculators. The multinational currency crisis has highlighted the forward-looking Tobin tax concept. In order to prevent excessive influx of hot money into our country, we must take precautions to design our financial transaction tax as soon as possible. The world is still controversial about whether the Tobin tax can stop the currency crisis, and the criticisms and supportive points have yet to be proved by the effect of the financial transaction tax.