Kültürel Sermaye Hareketleri ve Tobin Vergisi

Yıl 2007, Sayı: 2, 191 - 204, 03.05.2013

Nurtaç Yıldırım

Öz

Günümüz ekonomilerinde sıkça görülen fınansal krizlerin en önemli nedeninin açık ekonomilerde sermaye hareketlerinin denetimsiz ve değişken niteliği olduğu görüşü, üzerinde oldukça tartışılan bir konudur. Bu krizleri Önlemede kullanılan araçlar da önem kazanmıştır. IMF gibi uluslar arası kuruluşların önerdiği politikalara karşın uygulanan sermaye kontrolleri birinci en iyi durumdan kaynaklanan sorunları gidermede kullanılan alternatif bir araç niteliğindedir. Sermaye kontrollerine kavramsal açıdan ışık tutan en tanınmış kontrol çeşidi literatürde Tobin vergisi olarak bilinen vergidir. Bu çalışmada, Tobin vergisinin uygulama alanları, şekilleri ve uygulanabilirliği tartışılacaktır.

Anahtar Kelimeler: Finansal krizler, sermaye kontrolleri, Tobin vergisi, iki taraflı Tobin vergisi

ABSTRACT

The view that uncontrolled and volatile character of capital flows is the most explanatory reason of financial crises often seen in open economies has been fairly discussed. The instruments used to avoid these crises also have become important. Capital controls have appeared as alternative ways of dealing with distortions arisen from the first best situations against policies offered by the international institutions, e.g. IMF. In literature, the most prominent type of capital controls that shed Hgth on controls on the conceptual side is the tax known as Tobin Tax. In this study, the field of implementation, the types and feasibility of the tax will be discussed.

Key Words: Financial crisis, capital controls, Tobin tax, two-tier Tobin tax

Anahtar Kelimeler

Fmansal krizler, sermaye kontrolleri, Tobin vergisi, iki taraflı Tobin vergisi

Kaynakça

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