本研究旨在探討結構差異下，所得分配與經濟成長關係。每個國家樣本均存在國家體制發展特性差異，本研究遵循Zeileis, Hothorn and Hornik（2008），以22-23個體制與發展特徵變數，將全體樣本進行樣本遞迴分割，以分層與分割的方式，劃分成不同體制的子樣本集合，再進行模型估計並比較參數之結構差異。研究發現租稅制度差異為所得分配模型之重要結構特徵，公司稅率低的樣本，經濟成長會以所得分配惡化為代價，存在取捨關係，經濟自由越高，所得分配不均度越高；公司稅率高的樣本，經濟成長率與所得分配關係，符合所得分配樂觀論假說。

This study focuses on the relationship between income distribution and economic growth under different conditions of economic structures. To capture the structure differences of empirical samples, we follow the recursive partitioning and stratifying method of Zeileis, Hothorn and Hornik (2008), and use generalized M-fluctuation test to assess whether the parameters are stable with respect to 22-23 characteristics variables of economic structures. After partition, total samples are segmented into different sub-samples. The segmented parameter models are fitted and compared with differences of the parameters. We find that tax systems are the main structure variables of modeling income distribution. Under low corporation taxes condition, economic growth will scarify the goal of income distribution. There is a trade-off relationship between economic growth and income distribution. On the contrary, high corporation taxes countries exist positive relationship between the economic growth and income distribution, and conform the hypothesis of income distribution optimism.