摘要
股息红利所得税(以下简称股利所得税)是我国政府调节证券市场运行的重要政策工具。然而,在当今我国社会收入差距不断扩大的态势下,对股利所得税收入再分配效应进行深入分析,具有重要的现实意义。本文力图从平均税率累进性和税前税后基尼系数的角度,在理论方面分析了股利所得税的收入再分配效应;在实证方面,利用中国2000—2008年城镇居民调查数据进行了实证检验。通过实证分析发现:第一,股利所得税平均税率在城镇不同收入组之间都具有累进性;第二,城镇股利所得税的税后基尼系数小于税前基尼系数,即股利所得税具有缩小收入差距的作用;第三,股利所得税的收入再分配效应因时期不同而存在差异;第四,降低股利所得税率导致股利所得税的收入再分配效应减弱。
The dividend income tax is an important policy tool for regulating the securities market in China.In the trend of growing income gap,it has important practical significance to study the income redistribution effect of dividend income tax.In this paper,from the view of the average tax rate progressivity and pre-tax and after-tax Gini coefficients,we theoretically analyze the income redistribution effect of the dividend income tax,and empirically test it using the survey data of urban residents from 2000 to 2008.The results show that： Firstly,the average tax rate of the dividend income is progressive among the different income groups.Secondly,for urban residents,the Gini coefficient after dividend income tax is less than that before the tax,thus the dividends income tax narrow the income gap.Thirdly,the income redistribution effect of the dividend income tax is different due to different periods.Fourthly,reducing the tax rate will weaken the income redistribution effect of dividend income tax.
出处
《统计研究》
CSSCI
北大核心
2011年第6期11-15,共5页
Statistical Research
基金
国家社会科学基金项目"金融市场税收政策效应评估与税制优化研究"(07XJY033)阶段性研究成果
安徽省优秀青年人才基金项目"金融市场税收政策的收入再分配效应研究-基于城镇居民调查数据的实证分析"(2011SQRW046)阶段性研究成果
安徽财经大学青年教师科研项目"金融市场税收政策的收入分配效应及税制优化研究"(ACKYQ1012)阶段性研究成果
关键词
股利所得税
税负累进性
基尼系数
收入再分配
Dividend Income Tax
Tax Progressivity
Gini Coefficient
Income Redistribution
