关键词: 关键词：股利所得税, 税负累进性, 基尼系数, 收入再分配

Abstract: Abstract：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.

Key words: Key words：Dividend Income Tax, Tax Progressivity, Gini Coefficient, Income Redistribution