本文利用2012年至2020年期間四次「臺灣社會變遷基本調查」資料及1985年至1995年「人力運用調查」資料，估計出生於1960年至1990年的世代與其父親的跨代所得彈性。本研究並考慮家庭規模及出生排序對兒女所得及跨代所得彈性的影響，以及探討跨代所得可能的相關傳導途徑。研究發現，父子與父女的跨代所得彈性分別為0.31及0.46，顯示臺灣社會具有適度的流動性，且意謂父女跨代所得彈性高於父子。家庭規模顯著地影響男性及女性的所得，意謂隨著手足數目增加，小孩的資源被稀釋，因此影響成長後的所得，惟此一影響對女性較不明顯。不論男女，出生排序對所得以及跨代所得彈性的影響則不顯著。惟若進一步依父親所得及教育區分，可以發現出生愈後面的女兒跨代所得彈性愈低，但在父親所得較高或父親教育程度較高的家庭中，此一負向影響則較為輕微。另外，考慮兒女教育年數、行業別與職業別後，父子與父女的跨代所得彈性皆顯著降低，推測父親所得可以透過投資小孩教育資源，間接影響小孩未來所得。

This study utilizes four waves of Taiwan Social Change Survey over 2012-2020 and Manpower Utilization Survey over 1985-1995 to estimate the intergenerational income elasticity for children born between 1960 and 1990 and their fathers. It further investigates the effects of family size and birth order on children’s income and intergenerational income elasticity, as well as the transmission channels through which fathers’ income affects children’s income. The estimates reveal that the intergenerational income elasticities for sons and daughters and their fathers are respectively 0.31 and 0.46, implying that Taiwan is a moderately mobile society. These results show that intergenerational income elasticity between daughters and their fathers is larger than that between sons and their fathers. Family size significantly impacts sons’ income and daughters’ income with a larger effect on sons. Although birth order does not influence intergenerational income elasticity on average, the effect is heterogenous. The negative effects of birth order and family size on intergenerational income elasticity are lower in a family with a father of higher income or higher education. Lastly, children’s education, industry, and occupation all influence children’s income, implying that fathers can positively sway children’s income through their investment in the latter’s human capital.

跨代所得彈性;家庭規模;出生排序;跨代所得傳遞途徑

Intergenerational Income Elasticity; Family Size; Birth Order; Transmission Channel