股利所得税

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；

Thirdly , the income redistribution effect of the dividend income tax is different due to different periods .

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；

The results show that : Firstly , the average tax rate of the dividend income is progressive among the different income groups .

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，更具有重要的现实意义。

In the trend of growing income gap , it has important practical significance to study the income redistribution effect of dividend income tax .

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；

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 .

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。

Fourthly , reducing the tax rate will weaken the income redistribution effect of dividend income tax .