過去二十年來台灣的自有住宅率與所得分配不均度皆明顯地上升，而收入一向是考量購屋決策中相當重要的因素之一，但在貧富差距擴大的現今台灣社會，自有住宅率卻仍能以高幅度的成長，此現象致使本研究為探討台灣地區各縣市自有住宅率與所得分配不均度之因果關係。本研究使用行政院主計處台灣地區家庭收支調查報告的資料，計算得到1982年到2006年間台灣本島地區各縣市的自有住宅率與吉尼係數，除了利用傳統的Panel VAR模型以外，還利用加入空間權重變數的Spatial Panel VAR模型進行估計，並在模型估計後進行Granger因果檢定及衝擊反應函數圖形分析。Spatial Panel VAR模型實證結果顯示台灣本島地區縣市內的所得分配不均度並不會顯著地影響縣市內的自有住宅率，而縣市內的自有住宅率及所得分配不均度空間落遲項會正向影響縣市內的所得分配不均度，自有住宅率空間落遲項會負向影響縣市內的所得分配不均度，台灣本島地區縣市間的所得分配不均度存在空間外溢效果。 In the past twenty years, homeownership rate and income inequality in Taiwan have been increasing significantly. As we know, income is always a very important factor in housing decision. However, homeownership rate has been increasing substantially while the gap between the rich and the poor in Taiwan is increasing. This phenomenon leads us to study the causality of homeownership rate and income inequality in Taiwan’s 22 regions. By using data from the Survey of Family Income and Expenditure of DGBAS, we calculate homeownership rates and Gini coefficients for each of the Taiwan’s 22 regions from 1982 to 2006. Moreover, we use not only the panel VAR model for the estimation, but also the spatial panel VAR model, which considers the spillover effect across regions for the variables concerned. We also conduct Granger causality test and impulse response function after VAR estimation. The empirical results of spatial panel VAR estimation show that regional income inequality has no influence on regional homeownership rate in Taiwan’s 22 regions. On the other hand, regional homeownership rate and the spatial lags of income inequality have positive influences on regional income inequality in Taiwan regions. Moreover, the spatial lags of regional homeownership rate have negative influences on regional income inequality in Taiwan regions and the spatial spillover effect does exist in regional income inequality in Taiwan’s 22 regions.