本文探討代際勞務所得透過教育管道之流動。使用財稅資料中心提供之母體層級所得資料，我們發現家戶所得與高等教育的就讀機會相關，台灣大學與公立學校的學生家戶年所得中位數分別超過 160 、 100 萬元，遠高於全體樣本中位數 86 萬元。頂尖大學有一半以上的學生來自第 70 所得百分位以上的家戶，頂大就讀比例延所得百分位低到高呈非線性增長，顯示頂大就讀機會在家戶所得的維度上分佈極為不均。各校教育經費支出與學生家戶所得組成的正向關係，凸顯政府的教育經費補貼促進了反向重分配。最後初窺家戶內各子女間的教育成就差異，除了重男輕女的效果多不顯著 (但男性優勢仍為正相關) ，我們發現兩胎家戶的第二胎存在「不自然」的性別比。
This paper explores intergenerational income mobility through education channel. The household income data is provided by Fiscal Information Agency. We find strong correlation between household income and higher education accessibility. The median of the yearly household income in full sample is 0.86 million, while the median of the yearly household income among NTU students and public university students are higher than 1.6 and 1 million NTD respectively. Students studying in top universities mainly came from families located in 70--100 percentiles of household income. The enrollment rate of Top universities exhibits non-linear increase from lowest to highest household income; in particular, the slope rapidly increases at 70th percentile. The positive correlation between education subsidy and students' household income highlights that government's subsidy entail reversed income redistribution. Finally, we test the Patriarchal Effect in twins. We surprisingly discover the unnatural pattern of sex ratio in two-children families though the effect is not significant.