鑄幣稅的理論分析及實(shí)證研究.pdf

1、中國科學(xué)技術(shù)大學(xué)碩士學(xué)位論文鑄幣稅的理論分析及實(shí)證研究姓名：呂宙申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：管理科學(xué)與工程指導(dǎo)教師：宋吟秋20050401中國科學(xué)技術(shù)大學(xué)碩士畢業(yè)論文鑄幣稅的理論分析及實(shí)證研究AbstractSeignlorageiSthenetrevenuederivedbygovernment’SstatutorymonopolyovertheprovisionofcreditandcurrencyItisnotonlyaspecial

2、categoryoftaxbutalsooneofmoneymonetarypolicytoolsAtpresent，manydevelopingcountrieswithshallowfinancialsystemsappeartogainlargeamountsofseignioragetofinancetheirfiscaldeficit，butsuperfluousseignioragewillprobablyresultinh

3、ighinflationandweakenthedegreeofcentralbankindepcndenceT11iSpaperBsesthrceseigniomgetheorymodelsandextendsonetodesearchonseignioragerevenueandfindsithasLafferCurve，whichmeansthattherewillbethemaximumseigniorageSeigniorag

4、eisnotequaltoinflationtaxundermostconditionsbecauseitdoesnotalwaysbringinflationAndinflationappearsonlywhenseignioragegeneratedbymoneycreationexceedsmoneydemandfortlleincreaseofeconomySotheamountsofseignioragegovernmente

5、arnsbyprintingmoneytosatisfyitsfiscaldeficithasthemaximumlimitInadditionMankiw’SmodelfindsalinearandpositiverelationshipbetweentaxandseignioragerevenueinsomecasesThenthisPaDerincorporatestheeffectsofcentralbankindependen

6、ceinthemodeltosuggestthatseignioragerevenuedecreaseswithhigberlevelsofcentralbankindependenceThiSpaperfindsthatChina’SseignioragerevenueiSmorethanothercountries’butithastherelativelylowrateofinflationthisparticularlycase

7、isarosedbythestillsocialiststructureofChina’sfinancialsystemanditseconomictransitiont11atmostothercountriescouldnotexpecttoemulateAndafterusingtheChinesedatathepaperalsofindsthatChina’sseigniomgeindeeddoesnotaccordwithth

8、eclassicalseignioragemodelsaswepredictpreviouslyChina、^，iUbebenefitfromseigniorageconstantlyonlybybuildingthemodemandefficientfinancialmarketsandtaxsystemskeepingthepacewithnationalrapideconomicdevelopmentKeyWords：Seigni