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金融 (Kim-iông)交易 (kau-i̍k) (suè) (英語 (ing-gú): financial transaction tax (FTT)) () (ūi)的定 (ti̍k-tīng)目德 (bo̍k-tik) (ê)特定 (ti̍k-tīng)類型 (luī-hîng) (ê)交易爭收 (tsing-siu)稅款 (suè-khuán)這个 (Tsit-ê)定定 (tiānn-tiānn) (kah)涉及 (sia̍p-ki̍p)無行 (bô-hîng)財產 (tsâi-sán) () ()不動產 (put-tōng-sán)的交易, (tsi)金融部門 (pōo-mn̂g)相關 (siong-kuan)。金融交易稅通常 (thong-siông) ()予人認為 (jīn-uî) 包括 (pau-kuat)消費者 (siau-huì-tsiá)支付 (tsi-hù)消費 (siau-huì)稅.[1]

交易稅是針對 (tsiam-tuì)指定 (tsí-tīng) ()應稅 (ìng-suè)的特定交譯 (kau-i̍k)而毋是金融機構 (ki-kòo) (jīm)hôkî (thann)屬勝 (sio̍k-sìng)征收 (tsing-siu)的。 ()一个 (tsi̍t-ê)機構從來 (tsiông-lâi)毋是應稅交易的一方 (it-hong)按呢 (án-ne) (tio̍h) () (tuì) (i)爭收交易稅.[2] 那一个機構進行 (tsìn-hîng)一擺 (tsi̍t-pái)這款 (tsit-khuán)的交易, (hiah)ni̍h伊就予人 (tsing)稅一擺。這種 (Tsit-tsióng)稅的範圍 (huān-uî) ()金融活重 (ua̍h-tāng)稅 (FAT) 閣較 (koh-khah) (e̍h)並且 (pīng-tshiánn) (tshiūnn) Pang-bô͘:Ill (Financial stability contribution (FSC)) 或者 (hi̍k-tsiá) "銀降 (gîn-hâng)稅"[3] 遐爾 (hiah-nī)直接 (ti̍t-tsiap)行業 (hâng-gia̍p)或者部門稅。遮的 (Tsia--ê)區別 (khu-pia̍t) (teh)討論 (thó-lūn)金融交易稅做為 (tsò-uî)一種 (tsi̍t-tsióng)工具 (kang-kū)校用 (hāu-iōng)時陣 (sî-tsūn) (tsiânn)重要 (tiōng-iàu) (Tsit) (tsióng)區別會當 (ē-tàng)選擇 (suán-ti̍k) (sìng)阻止 (tsóo-tsí)過渡 (kuè-tōo) Pang-bô͘:Ill,而 (put)阻止任何 (jīm-hô)其他 (kî-thann)活動 (ua̍h-tāng) ( (tio̍h)John Maynard Keynes做初 (tsuè-tshoo) ()1936 ()設想 (siat-siūnn) (hit)仝款 (kāng-khuán)).[4]

(Ū) (kui)種類型的金融交易稅。 (Ta̍k) (lóng) (ka)kīê目的 (bo̍k-tik)有的 (Ū-ê)已經 (í-king)實施 (si̍t-si),有的干焦 (kan-na)建議 (kiàn-gī)概念 (Kài-liām)存在 (tsûn-tsāi)tehsè (kài)各地 (kok-tē)各種 (kok-tsióng)組織 (tsoo-tsit) (hām)地區 (tē-khu)。有的是國內 (kok-lāi)的,拍算 (phah-sǹg)咧一个國家 (kok-ka) (lāi)使用 (sú-iōng); 毋kuh有的是跨國 (khuà-kok)的.[5] 佇2011年,有40个國家/地區使用FTT,攏總 (lóng-tsóng)籌集 (tiû-tsi̍p)380 (ik)美原 (bí-guân) (290億au (guân)).[6][7]

註解 (Tsù-kái)[修改]

  1. With the exception, perhaps, of thebank transaction tax which taxes transactions on bank accounts and theAutomated Payment Transaction tax which taxes all transactions. (英語)
  2. This illustration is attributed (to)the public lecture of economist Rodney Schmidt, Principal Researcher, The North-South Institute, 20 June 2010, at the "People's Summit", held atRyerson Universityin Toronto, Ontario, Canada. (英語)
  3. The Canadian Press (24 June 2010). "Flaherty says global bank tax a distraction for G20". CTV news via The Canadian Press. goân-loē-iông tī 31 October 2010 hőng khó͘-pih. 24 June 2010 khòaⁿ--ê. (英語)
  4. Stephen Spratt of Intelligence Capital (September 2006). "A Sterling Solution" (PDF). Stamp O͘t Poverty report. Stamp O͘t Poverty Campaign. p. 19. goân-loē-iông (PDF) tī 12 June 2019 hőng khó͘-pih. 6 March 2019 khòaⁿ--ê.  (英語)
  5. Richard T。 Page,"Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms ProposedintheWake oftheFinancial Crisis?" Archived 16 June 2016 at the Wayback Machine.85 Tul。 L。 Rev。191, 193–195, 205–14 (2010)。(英語)
  6. Stephany Griffith-Jones; Avinash Persaud (12 March 2012). "Why critics are wrong about a financial-transaction tax". European Voice. goân-loē-iông tī 14 April 2012 hőng khó͘-pih. 12 March 2012 khòaⁿ--ê. (英語)
  7. Stephany Griffith-Jones; Avinash Persaud (February 2012). Financial Transactions Taxes – a report produced for the Committee on Economic and Monetary Affairs (PDF) (Report). goân-loē-iông (PDF) tī 3 July 2012 hőng khó͘-pih. 1 June 2012 khòaⁿ--ê. (英語)

參閱 (Tsham-ua̍t)[修改]

  • Pang-bô͘:Ill (工會 (kang-huē)工資 (kang-tsu)溢價 (ik-kè)/Union wage premium)
  • 1998–2002 Argentine great depression
  • 2008–2009 Keynesian resurgence
  • ATTAC – Association for the Taxation of Financial Transactions for the Aid of Citizens
  • Bank for International Settlements
  • Bank tax (Financial stability contribution (FSC))
  • Central bank#Currency issuance (Central banks – which issue currency)
  • Credit crunch
  • Currency crisis
  • Europeans for Financial Reform
  • Exorbitant privilege
  • Exchange rate#Fluctuations in exchange rates|Fluctuation in exchange rates
  • Foreign exchange controls
  • Foreign exchange market
  • Liquidity crisis
  • Money marke
  • Noise (economic)
  • Speculative attack
  • Stabilizing speculation (Speculation in foreign exchange markets)
  • Spot market
  • Sudden stop (economics)
  • Volatility risk
  • Volatility risk#Consequences of currency volatility (Consequences of currency volatility)

外部 (Guā-pōo)連結 (liân-kiat)[修改]