本文探討親代所得與資產如何影響子代敎育取得之機會。分析財稅資料中心2000-2015年之母體層級稅務資料，串連親代所得、資產及子代的就學資料後，發現家戶所得及資產與高等敎育的就讀機會呈高度相關。台灣大學與公立學校的學生家戶年所得中位數分別超過150、100萬元，遠高於全體樣本中位數86萬元。進一步檢視各大專院校及學制的資產分佈，則凸顯不同學制間鉅額的財富差距及代際流動於敎育管道的僵固。最後，各校每生平均敎育經費支出與學生家戶所得組成間的正向關係，也凸顯了政府的敎育經費補貼其實是反向重分配的事實。

This paper explores intergenerational income mobility through the education channel. We use 2000—2015 household income data provided by the Fiscal Information Agency. We find a strong correlation between household income and access to higher education. The median of yearly household income in the full sample is 0.86 million NTD, while the medians among National Taiwan University students and public university students are higher than 1.5 and 1 million NTD respectively. We look into asset distribution in every education category, finding a huge amount of wealth inequality and rigidity of intergenerational mobility. The positive correlation between education subsidy and students’ household income shows that government subsidy may lead to income redistribution from the poor to the rich.