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。

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.

經濟福利;可支配所得;均等值;不均度;重排序效果

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