所得分配不均的問題一直是經濟學家不斷研究的議題，以往大部分文獻皆研究所得不均與經濟成長的關係，本文則以研究利率對於所得分配的影響為主，採用十三個國家的所得分配數據，包含: 澳洲、加拿大、中國、丹麥、法國、愛爾蘭、日本、挪威、新加坡、西班牙、台灣、美國、英國，做實證分析，採用三種高所得族群的數據研究利率如何影響所得分配不均，分別為TOP 1%、TOP 5%、TOP 10%，並且加以對十三個國家的所得分配狀況做敘述討論。
本文模型設定加入考慮時間序列的影響，從數據中可以發現所得分配會受時間趨勢的影響，因此我們必須把此因素考慮進去加以分析，使用追蹤資料(Panel Data)的方法研究所得份額的資料。
模型設定使用三種不同的方式做分析，結果發現不同模型設定對結果的影響不一樣，TOP 10%的族群中利率對於所得分配的影響較為顯著，而在模型中加入虛擬變數的情況也會得到較好的結果。

Income inequality has always been an issue that economists dedicated research. In the past, most of the thesis focused on the relationship between income inequality and the economic growth. This paper, on the other hand, will discuss the impact of interest rate on income distribution. We use income distribution data from 13 countries, including Australia, Canada, China, Denmark, France, Ireland, Japan, Norway, Singapore, Spain, Taiwan, the United States and the United Kingdom for empirical analysis. We further categorize 3 different high-income groups, TOP 1%, TOP 5% and TOP 10%, in these 13 countries and elaborate the detailed current situation for income distribution.
The model set in this paper considers the influence of times series and we discovered that income distribution is affected by time series. Therefore, we need to take the time factor into consideration, using panel data to research the income distribution.
The model adopts three different approaches and the result indicates three different outcomes. The impact of interest rate on income distribution is statistically significant to people in TOP 10% high-income group. By adding dummy variables in the model, we will in return to arrive significant results.

中文摘要......................................i
Abstract......................................ii
目錄..........................................iii
圖目錄........................................iv
表目錄........................................vi
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 研究流程..............................4
第二章 資料敘述..............................6
第三章 文獻回顧..............................20
第四章 實證模擬與研究方法.....................24
第五章 實證結果分析...........................32
第六章 結論..................................41
文獻參考......................................42

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