臺灣博碩士論文加值系統

本研究探討父母薪資結構與家庭資源投入對跨代所得彈性的影響。研究資料取自華人家庭動態資料庫，經樣本篩選後，最終分析樣本共1,240筆。考量子代所得多觀測於職涯早期，本文採用生命週期估計式建構子代長期所得，並進一步透過中介效果分析，檢視父母所得是否經由子代教育年數、補教投入與親子共讀等人力資本投入途徑影響子代長期所得。 實證結果顯示臺灣家庭仍存在所得延續。依父母所得層級區分後，中父母所得組的跨代所得彈性最高，低父母所得組與高父母所得組則相對較低，顯示跨代所得傳遞並非固定線性關係。其中，中父母所得組最高，表示該組所得差異較易轉化為子代長期所得差距。進一步區分父母薪資結構後，中父母所得組中雙薪家庭彈性較高，顯示收入穩定與資源累積可能強化所得傳遞；高父母所得組則以單薪家庭彈性較高，表示父母時間投入與家庭支持可能更具作用。 中介效果分析顯示，子代教育年數是主要人力資本投入途徑。分組後，教育年數的解釋力以中、高所得家庭較明顯。補教投入與親子共讀的整體解釋比例較低，但在高父母所得組中皆呈現較高的解釋力，表示高所得家庭的優勢並非只來自金錢型補教投入，親子共讀所代表的時間型親子共讀同樣具有重要性。 在政策支持方面，降低跨代所得延續應兼顧所得保障、教育資源與親職時間支持。對低所得家庭，應強化就業穩定與基礎教育資源；對低、中所得家庭，則應降低教育成本，避免家庭資源差異過早轉化為子代長期所得差距。此外，親子共讀與補教投入皆會影響跨代所得傳遞，政策設計不應僅重視金錢補助，也應納入家庭陪伴與學習支持。

This study examines how parental wage structure and family resource investment affect intergenerational income elasticity in Taiwan. Using data from the Panel Study of Family Dynamics, the final sample includes 1,240 observations. To reduce bias from observing children’s income mainly in the early career stage, this study constructs children’s long-term income through a Lifecycle Estimator approach and applies mediation analysis to examine the roles of years of schooling, tutoring investment, and parent-child reading. The results show that income persistence remains in Taiwanese families. Intergenerational income elasticity is highest among middle-income families and lower among low- and high-income families, indicating that income transmission is not linear. By parental wage structure, dual-earner families show stronger transmission in the middle-income group, while single-earner families show stronger transmission in the high-income group. These results suggest that income stability, resource accumulation, parental time investment, and family support may operate differently across income groups. The mediation results show that years of schooling are the main human capital investment channel, especially among middle- and high-income families. Tutoring investment and parent-child reading explain smaller shares overall, but both have greater explanatory power among high-income families. This indicates that high-income family advantages are related not only to monetary educational investment, but also to timebased parental involvement. Overall, reducing income persistence requires income security, educational support, lower education costs, and policies that strengthen family learning and parental involvement.

摘要iAbstractii目次iii表目錄v圖目錄vi第一章、緒論11.1研究動機與目的11.2研究流程4第二章、相關文獻回顧52.1跨代所得彈性52.2家庭收入結構與資源投入對跨代所得彈性的影響7第三章、資料與變數說明103.1資料來源103.2樣本篩選103.3變數定義11第四章、研究方法184.1生命週期估計式184.2跨代所得彈性：中介效果的分解22第五章、實證結果265.1推估子代薪資軌跡結果265.1.1跨代所得彈性：總樣本與所得層級分組265.1.2跨代所得彈性：依所得層級與薪資結構分組285.2中介效果分析305.2.1中介效果分析：人力資本投入305.2.2中介效果分析：補教投入與時間投入32第六章、研究結論與討論356.1結論與討論356.2政策意涵與建議376.3研究限制37參考文獻39附錄44

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