科研管理

科研管理 ›› 2011, Vol. 32 ›› Issue (5): 55-60.

• 论文 • 上一篇    下一篇

利息税的收入再分配效应研究—基于2000-2007年中国城镇居民调查数据

何辉1, 尹音频2, 张清3   

  1. 1. 安徽财经大学 财政与公共管理学院,安徽 蚌埠 233030;
    2. 西南财经大学 财税学院, 四川 成都 611130;
    3. 安徽财经大学 商学院,安徽 蚌埠 233041
  • 收稿日期:2010-08-19 修回日期:2011-01-20 出版日期:2011-05-27 发布日期:2011-06-14
  • 作者简介:何 辉(1978-),男(汉),安徽阜阳人,博士,安徽财经大学财政与公共管理学院讲师,研究方向:税收经济学。尹音频(1954-),女(汉),江西永新人,博士,西南财经大学财税学院教授,博士生导师,研究方向:税收经济学。张 清(1981-),女(汉),湖南益阳人,安徽财经大学商学院讲师,研究方向:劳动经济学。
  • 基金资助:

    本文为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》(项目号:07XJY033,起止时间:2007.7-2011.7)阶段性研究成果;国家社会科学基金项目(项目号:10CJY016,起止时间:2010.7-2011.12)阶段性研究成果。高校省级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实证分析》(项目号:2011SQRW046,起止时间:2010.7-2012.7)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》(项目号:ACKYQ1012,起止时间:2010.2-2011.6)阶段性研究成果。

The effect of interest income tax on income redistribution:Based on the survey data of urban residents in China from 2000 to 2007

He Hui1, Yin Yinpin2, Zhang Qing3   

  1. 1. School of Finance and Public Administration, Anhui University of Finance and Economics, Bengbu 233030, China;
    2. School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu 611130, China;
    3. School of Business, Anhui University of Finance and Economics, Bengbu 233041, China
  • Received:2010-08-19 Revised:2011-01-20 Online:2011-05-27 Published:2011-06-14

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摘要： 利息税是我国政府调节居民消费的重要政策工具,它对居民储蓄与消费的影响不言而喻。然而,我国利息税的收入再分配效应如何？尤其基于实证方面的检验是学界值得进一步探讨的问题。本文力图从平均税率累进性和税后基尼系数的角度,在理论方面分析了利息税对收入再分配的影响;在实证方面,利用中国2000—2007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,利息税平均税率在城镇不同收入组之间都具有累进性,从而利息税具有收入再分配的正效应。第二,利息税的税后基尼系数小于税前基尼系数,即利息税具有缩小收入差距的作用;第三,利息税的收入再分配效应因时期不同而存在差异;第四,降低利息税率导致利息税的收入再分配效应减弱。

关键词: 利息税, 税负累进性, 基尼系数, 收入再分配

Abstract: Interest income tax is an important political tool for Chinese government to regulate the consumption of residents, which has a certain effect on the relationship between saving and consumption. It is worthwhile to further discuss the effect of interest income tax on income redistribution in China, especially from the empirical perspectives. From the angles of average tax rate progressiveness and pre-tax and after-tax Gini coefficient, the effect of interest income tax on income redistribution is theoretically analyzed. Empirically, the effect is tested using the survey data of urban residents from 2000 to 2007. The results are as follows: First, the average rate of interest income tax is progressive among different income groups, therefore has a positive effect on income redistribution. Second, the Gini coefficient of after-tax interest is less than the pre-tax Gini coefficient: it is meant that the interest income tax has the effect for reducing income gap. Third, there are differences of the effect in the various periods. Fourth, reducing the rate of interest income tax weakens the income redistribution effect of interest income tax.

Key words: interest income tax, tax progressiveness, Gini coefficient, income redistribution

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