グローバリゼーション進展下における国際連帯税の役割

概要

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The purpose of this study was to survey the International Solidarity Levy (ISL) and examine its effect on Development Funds. Globalization of economic activities brings about not only benefits but also much friction such as disparity in income distribution, financial crisis caused by speculative money and environmental issues. Prompt action must be taken to overcome these problems. Various groups offer proposals to overcome these global issues, including the fair trade movement, developmental aid and the Tobin tax. The aim of the Tobin tax has changed from a stabilization policy for fluctuations in currencies to a source of revenue for development. Tobin tax was proposed as a Currency Transaction Tax (CTT) to solve the financial crisis caused by speculative money. After 30 years, the Tobin tax revenue was seen as developmental funds, and regarded as a Currency Transmission Development Levy (CTDL). In 2002, United Nations Development Programme (UNDP) and some NGO groups recognized the Tobin tax as an International Solidarity Levy (ISL), and proposed to use it to overcome poverty problems. To accomplish this objective, many questions must be answered. Who should be the tax payer ? For what should tax be imposed ? Who should collect tax ? Who should be the policy maker ?JEL Classification: D70, F59, H20