過去國內所得分配之研究多將台灣整體做為分析之對象,較少探討區域間所得分配之情況及移轉收支政策對所得分配之影響,因此本文將台灣地區劃分為東西南北4個區域,分別探討在這4個區域內,都市、城鄉、與整體之移轉收支政策如何影響各地區的所得分配情況,採用前10%所得階層的所得占全體所得的百分比及吉尼係數作為評估所得分配的指標。利用1983年至2006年間之家庭收支調查資料計算,敘述說明歷年來指標的變化與政府財政政策間的相互關係,並採用追蹤資料計量模型進行實證分析。 結果顯示,在政府移轉支出方面,1980年代移轉支出政策對於改善所得分配的力量較為薄弱,直至1994年起開辦多項社會福利措施,有效改善各區域都市、城鄉、及整體的所得分配情況,其中對城鄉的效果又較對都市地區的效果來得佳,尤其以東部城鄉地區最為明顯。在移轉收入方面,對於改善城鄉地區的所得分配效果並不大;而其在都市地區的影響力普遍稍優於城鄉地區。迴歸結果顯示,戶均社福支出不論在都市、城鄉、或整體考量時皆具有顯著正向影響所得均化影響程度;戶均稅課收入在城鄉和整體考量時對所得均化影響程度有顯著負向影響;失業率則在全體所得階層的整體考量下顯著正向影響所得均化影響程度,至於自有財源占總收入之比率不管在都市、城鄉、或整體都沒有顯著影響。
In the past, most of studies in the field of income distribution of Taiwan have focused on the national level. Few have been done on the regional levels. Therefore, the purpose of this study is to discuss the income distribution of the four regions in Taiwan, and evaluate how the policies of transfer revenue and expenditure influence the income distribution on the city, the countryside, and the whole in these regions. Using the index of the first 10% shares and the Gini coefficients, we employ the data of the Survey of Family Income and Expenditure from 1983 to 2006 to discuss the relationship between the income distribution and the public policies, and, further empirically evaluate this relationship in a Panel Data model. For the aspect of government transfer expenditure, the result showed that the impact of these policies was weak in 1980s. Regional income distributions are effectively improved in the area of city, the countryside, and the whole region after many social welfare programs carried on in the middle of 1990s. The effect of improvement of income distribution in the countryside was better than that in the city, especially in the region of East Taiwan. For the aspect of government transfer revenue, the result showed that the improving effect was weak on the countryside, and this effect was slightly better in the city than that in the countryside. The empirical results showed that average social welfare expenditure per family had significantly improved the income distribution for the area of the city, the countryside, and the whole region. Tax revenue per family had significantly reduced the improvement of income distribution for the area of countryside and the whole region. Unemployment rate had significantly positive impact on the improvement of Gini income distribution for the whole region.