本文旨在探討觀光發展,在提升經濟成長的同時,是否能消弭貧窮和改善所得分配?應用動態縱橫資料模型於67個國家1996-2011年之資料,我們發現發展觀光的確可以降低吉尼係數和高所得者的所得份額,並提升低所得者的所得份額。此外,本文實證結果顯示,發展觀光可降低貧窮率和貧窮缺口。不過,在觀光休閒產業的發展程度較高的國家,發展觀光卻會使得貧窮和所得分配惡化。 The goal of this thesis is to examine whether tourism alleviates poverty and income inequality. We apply the dynamic panel data model to data from 67 countries over the period 1996-2011 and find that tourism is negatively associated with the Gini coefficient and the income share of the highest quintile and positively associated with the income share of the lowest quintile. We also find that tourism is negatively linked to poverty gap and poverty headcount ratio. These results suggest that tourism can be used as a mechanism to reduce poverty and income inequality.