目標：本研究目的在探討老化與社會經濟地位健康不均性，藉以驗證老人社經地位健康不平等的累積不利假設與年齡水平假設。材料與方法：資料來源為中央研究院之「華人動態資料庫」，我們使用「一般化中介效果與調節效果迴歸模型」建構路徑分析模型，探討教育、所得與年齡對健康不均性之影響，進行台灣地區的實證研究。結果：實證結果顯示，高社會經濟地位和低社會經濟地位兩者健康差距呈現出縮小趨勢，研究數據支持年齡水平假設，亦即社經地位健康的不平等隨著年齡的增加而縮小。結論：我們的結果可能反映全民健保實施後，醫療資源的可近性增加，低社經地位的健康資源相對高社經地位的健康資源增加的較多，使得低社經地位人口的健康不至於因老化過程加速而惡化。未來的研究應針對全民健保對不同世代族群健康不均等的影響進行實證評析。

Objectives: The purpose of this study was to explore the relationship between aging and health inequalities derived from socioeconomics status (SES). To analyze this relationship can verify two competing gerontological hypotheses: the leveling hypothesis and the double jeopardy hypothesis. Materials and Methods: Data used in this study was obtained from Chinese Dynamics Income Panel Data. We utilized the generalized method for integrating moderation and mediation to construct a path analysis for the relationship between aging and health inequalities
derived from SES in Taiwan. Results: Our empirical results showed that the health inequalities between low SES and high SES decreased with advancing age. Our findings support the leveling hypothesis, meaning that health inequalities between the low SES and the high SES will reduce with the aging process. Conclusion: The findings, supporting the leveling hypothesis, may reflect the increase of accessibility of healthcare resources for low SES, after the implementation of National Health Insurance (NHI) so that the low SES can prevent the deterioration of
health from aging process. We referred to a cohort study that analyzes the impacts of NHI on the health inequalities across different cohort population in the future.