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。

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.