本文使用調查資料建構了台灣1981-2017的稅前國民所得分配帳(Distributional National Accounts, DINA)。研究結果發現，以此方法計算出的所得不均度，遠高於之前使用稅務統計資料的研究，造成此一現象原因有二。首先，由於家戶內個人所得不均度極高，以個人而非納稅單位作爲觀察層級自然會估計出較高不均度。再者，多考慮了企業保留盈餘的分配也會增加不均度。整體來說，台灣的所得不均度在1980年代相對平穩，到了1990年代中期後開始增加，2000年之後則進一步加速。本文也估計了經濟成長的分配。1981-2001，台灣有著高達7.32%的年均成長率和相對平等的成長分配。2001-2017，經濟成長年均率下滑至2.47%並伴隨著成長分配的惡化。在2001年之後所得及成長分配的惡化，主要來自日益不均的資本所得分配以及企業保留盈餘的增加。

We construct the pre-tax Distributional National Accounts (DINA) of Taiwan from 1981 to 2017 using survey data. Our DINA individual income series demonstrates a much larger inequality than previous results using tax tabulations and tax units. This difference is mainly due to a change in the unit of observation and the treatment of corporate retained earnings. We find that income inequality was stable in the 1980s and began to rise after the mid-1990s. After 2000, this trend further accelerated. We then estimate the distribution of economic growth. From 1981 to 2001, Taiwan experienced a period of rapid economic growth, with a growth rate of 7.32 percent annually and a fairly equal distribution of growth. From 2001 to 2017, the aggregate growth rate declined to 2.47 percent with a deteriorating distribution of growth. The increasing inequality in income and growth distribution is due to the combination of a worsening capital income distribution and rising retained earnings.