作者
洪明皇^* (國立中正大學社會福利研究所)
鄭文輝 (南華大學非營利事業管理學系)

Authors
Ming-Hwang Hong^* (Department of Social Welfare, National Chung Cheng University)
Peter Wen-Hui Cheng (Department of Gerontic Technology and Service Management, Tatung Institute of Commerce and Technology)

中文摘要
本文以 1979 至 2005 年主計處家庭收支調查，探討可支配所得及均等值對經濟福利「不均度」及「不均分佈」的影響。我們發現可支配所得定義與均等值設定差異對不均測量有明顯影響，並指出差異方向與強度。主計處的不均度測量，在家戶結構變遷 下，會逐年高估不均度。主要建議為：1. 採用近似盧森堡所得研 究的可支配所得定義方式，俾較完整納入影響家戶經濟福利的所得項目。2. 從事長期的經濟福利不均探索，均等值設定應考慮戶量與年齡組成，並採規範性不均指標，以反映家戶變遷對不均測量的影響。

Abstract
The purpose of this study was to examine the impact of choice of income definition and equivalence scale on inequality measures using 1979-2005 household survey data conducted by the Directorate-General of Budget, Accounting and Statistics. Main results and suggestion are as follows: 1. Different definition of disposable income have a significant impact on inequality index and inequality distribution. Since covering comprehensively income subject that will affect household well-beings, Luxembourg disposable income is a better proxy to measure economic well-being. 2. Because the household structure of Taiwan have undergone rapid changes for past thirty years, when measuring long-term household economic well-beings, one should apply equivalence scale adjusting for household size and composition, and better use normative inequality measures to present long-run inequality tendency.

中文關鍵字
經濟福利；可支配所得；均等值；不均度；重排序效果

Keywords
Economic Well-beings; Disposable Income; Equivalence Scale; Inequality; Re-ranking Effect