“后金融危机时代”金融交易税探析

摘要

本文梳理了金融交易税的产生和发展过程,介绍了＂后金融危机时代＂西方国家对金融交易税的讨论,分析巴西通过金融交易税控制＂热钱＂的政策实践经验。文章认为,鉴于当前的国情,我国目前没有开征金融交易税的充分条件。%This paper first makes it clear how financial transaction tax（FTT） comes into being and develops,and then introduces the arguments from the Western Countries regarding FTT in Post-financialcrisis Era,and further analyzes the experiences of policy implemen