本文利用1993-2018年家庭收支調查資料,透過Lee and Mason(2011)所提倡之國民移轉帳方法、搭配迴歸分析,探討台灣家庭對子女教育支出的決策因素。實證結果發現,家庭對國中以下子女的教育支出隨時間增加,但對高中職階段的子女則先增後減,尤其在2011年後為最。同時,父母教育程度愈高、所得愈高、年紀愈輕,則愈願意投資在子女的教育;家户成員增加則會排擠國小以上子女的教育投入。此外,當進入高職(公立大學)變容易時,家庭會減少對國中(高中職)子女的教育支出;當進入私立大學變容易時,家庭反而增加子女的教育支出。家庭也會因大學學歷價值提升而提高教育支出。本文另發現儘管不同所得組家庭,皆相當重視子女教育投資,但其時間趨勢與決策關鍵各自不同。
This paper uses Taiwan's Survey of Family Income and Expenditure data between 1993 and 2018 to investigate how societal changes and family characteristics affected educational expenditure on children. As the Survey was conducted at the household level, we used the National Transfer Account (NTA) method to decompose household educational expenditures into personal expenditures. Our results suggest that Taiwanese families increased their educational spending for children in junior high school or below. In contrast, educational spending for children in senior high school first increased and then decreased. There was a significant drop since 2011. We found that parents' educational attainment and income positively correlate with academic expenditures on children, but parents' age and the number of household members have opposite effects. We also found that household's educational spending responded to the varying admission rates of high schools and universities. Families also increased their educational expenditures when returns to higher education increase. This paper further compares the educational expenditure decisions among households with different income levels. Our results show that while households of all income levels value educational investment in children, families of varying income levels have divergent trends in their educational expenditures. They also based their expenditure decisions on peculiar factors.