過去三、四十年台灣經濟有很快速的改變，例如企業型態。此種改變可能導因於政府政策的改變，且接著影響國人的所得分配。本文利用台北市十二個行政區，從1997年到2007年的pooling data，分析台北市所得分配不均等的原因。

利用大島指數為所得不均的替代變數，我們發現下列結果。首先，人力資本變數之教育不均度顯著影響所得不均度，故可知教育的差異性，會使雇主付與不同的薪資水準。移轉性支出方面，平均每戶稅賦之繳納占總所得的比例影響顯著，使得所得分配惡化，此即表示租稅公平性受到挑戰。社會保險支出占總所得比例方面，可使所得分配平均化，因所得收入較高者須繳交較高比例之保險，故拉近貧富間所得之差距。以電腦做為技術偏誤的技術改變，亦有顯著影響，當家戶擁有之電腦台數愈多時，具有高技術的家庭成員可能愈多，相較於擁有電腦台數少的家庭，會獲取較高薪資所得，造成所得差距擴大。

Over the past three to four decades, the economy in Taiwan has changed very huge and rapid, such as the pattern of industry. This change could be due to the change in government policy, and in turn affects the distribution of income in Taiwan. This paper uses the pooling data of 12 Districts in Taipei City from 1997 to 2007, to analyze the factors of income inequality in Taipei City.

Using Oshima index as a proxy of income inequality, we found several results. First, the relationship between human capital, measured by the variation of schooling years, and income inequality is significantly positive. Meaning that, the bigger difference in family members’ schooling years will increase the degree of income inequality. Second, transfer expenditures on taxes will deteriorate inequality on income; however, transfer expenditures on social insurance will reduce the gap in income between the rich and the poor. Finally, the skill-biased technological change, measured by the number of personal computers owned by household, also affects positively income inequality in Taipei City. Compared with those family members with less computers, more computers mean more skill-biased technology and will bring more salaries for them.

摘要 i
Abstract ii
目錄 iii
表目錄 iv
圖目錄 v
第一章 緒論1
第一節 研究動機1
第二節 研究目的3
第三節 本文架構3
第二章 文獻回顧5
第一節 家庭結構改變對所得分配之影響5
第二節 移轉收支對所得分配之影響 9
第三節 技術偏誤的技術改變對所得分配之影響12
第四節 其它因素對所得分配之影響16
第三章 台北市各行政區所得分配概況21
第一節 台北市整體所得不均度21
第二節 各行政區所得不均度24
第四章 實證方法與結果30
第一節 模型設定30
第二節 變數說明30
第三節 計量方法42
第四節 實證結果46
第五章 結論與建議50
參考文獻52

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