Real Exchange Rate Changes
Real Exchange Rate Changes
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实际汇率变化
DOI：
10.1057/9780230625709_6
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发表时间：
2006
期刊：
影响因子：
--
通讯作者：
J. Lorié
中科院分区：
文献类型：
--
作者：
J. Lorié
在前面的章节中，我讨论了在完美世界（第2章和第3章）和税收扭曲（第4章和第5章）下金融资本的国际自由化。完美世界分析得出的结果是，国际自由化通过实物资本的最优国际配置，为两国乃至整个世界的福利做出了贡献。在第4章中，通过国家之间公司税的差异介绍了税收扭曲。这种扭曲危及完美世界的结果，甚至到了金融资本国际自由化的好处变得不确定的程度。这一结果代表了文献的实际立场。欧盟税收协调的政策思路就是在这个基础上发展起来的。
In the previous chapters I discussed international liberalisation of financial capital in a perfect world (Chapters 2 and 3) and under tax distortions (Chapters 4 and 5). The perfect-world analysis delivered the result that international liberalisation contributes via optimal international allocation of physical capital to welfare of both countries and therefore of the world as a whole. In Chapter 4 a tax distortion was introduced by way of differences in company taxes between countries. This distortion jeopardizes the perfect-world result, even to the extent that the benefits of international liberalisation of financial capital become uncertain. This outcome represents the actual stance of the literature. Policy thinking regarding tax harmonisation in the EU is developing on this basis.