政府移轉收支的「所得重分配」效果日益受到重視, 但國內相關研究在衡量指標、所得定義、分析架構等方面,仍有不足之處。本文將針對這些問題詳加討論,並以主計處《家庭收支調查》個體資料, 來探究各項移轉收支的重分配效果在1976–2006共31年間的變化。
除了就重分配指標進行細部拆解外,本文也以Lorenz優勢檢定法來檢視指標數值間有無顯著差異,並分析在整個所得分配中各階層面對之累進性高低, 以細究各項移轉支出對不同所得家庭所產生的影響。換言之, 本文探究的是重分配功能在過去30年間「如何變化」、「變化是否顯著」, 以及「富人與窮人所面對的變化是否相同」等問題。

In Taiwan, the redistributive effect of government transfer programs has become more important. Related studies, however, have not provided a complete analysis on this issue, and there are also some problems concerning indicators, income components, and frameworks in previous studies. Using micro data from DGBAS, this paper compares the progressivity of various government transfer programs, including both taxes and benefits, during the period between 1976 and 2006. We decompose the overall redistributive effect into the individual contribuitions from each program, examine differences in progressivity with Lorenz dominance tests, and evaluate effective progressivity across income levels.