我國早期的所得分配隨著經濟成長而呈現平均化的現象，自1981年以後，經濟雖持續成長，但所得分配不均度亦開始上升，若未正視所得分配不均議題，可能威脅經濟成長甚至危及社會安定。本文利用臺灣各縣市自2001年至2014年的追蹤資料，並採固定效果模型分析影響臺灣各縣市所得分配不均的因素。 本研究以吉尼係數為衡量指標，實證結果發現，在政府移轉收入（租稅）方面，我國綜合所得稅制度除了有重課勞動所得情形外，尚有租稅優惠多為高所得者享用的現象，導致所得稅的課徵未能有效達成所得重分配的目標。在政府移轉支出方面，社會保險及社會福利政策功能雖不同，二者目的均係使國民能獲得基本的生活照顧，對於所得重分配具有正面的影響。在經濟發展變數方面，平均每戶可支配所得對吉尼係數的影響具正向相關，當每戶可支配所得增加時，反使所得分配更加惡化。在人力資本變數方面，受高等教育人口比例顯著影響所得不均度，教育均度未能降低所得分配不均的情況。是以，本文提出有效改善所得分配之政策建議，包括：建立符合所得重分配功能的公平稅制；檢討現行租稅減免及扣除額等政策；以及政府移轉支出政策允宜與租稅制度相互整合。 In early Taiwan, the economic grew up rapidly and the situation of income inequality had not yet occurred. Since 1981, our economy has grown up continuously, but income distribution began to become worse. If government is reluctant to face the issue of income inequality, it may threaten economic growth and endanger social stability. We use the panel data and Fixed Effects Model to analyze the effects of the income distribution changes of all the counties and cities in Taiwan during 2001 to 2014. Using Gini Coefficient as a measure of income inequality, according to the empirical study, we discover several results. In terms of the government transfer receipts (tax), because of the tax preference usually used by the rich, individual income tax cannot achieve the goal of income redistribution effectively. The government transfer expenditures on social insurance and social welfare significantly improve the income inequality. Even though they have different functions, the purpose of maintaining the basic living level of the disadvantaged groups is consistent. The relationship between the variation of disposable income by per household and income inequality is significantly positive. It means that, income inequality is worse when the disposable income by per household increases. Finally, the relationship between the education variable and income inequality is significantly positive. Meaning that the education have failed to reduce the income inequality. Thus, this study proposes the following suggestions: 1. Establish an equitable tax policy to achieve the fiscal purpose of income redistribution. 2. Examine the exemption and tax preference of current income tax policies . 3.Integrate the government transfer expenditures and tax policies.
