本文利用 2010 至 2020 年台灣社會變遷調查資料及 1985 至 1995 年人力運用調查資料，估計父親與子女的跨世代所得彈性，並考慮不同家庭規模及出生排序，對於父子與父女跨世代所得彈性的影響，以及探討跨世代所得可能的相關傳導途徑。研究發現，父子與父女的跨世代所得彈性分別為 0.26 及 0.37，顯示父女跨世代所得彈性高於父子。家庭背景因素僅對男性有顯著效果，對女性則無影響。家庭規模對於男性所得呈現顯著負向關係，隨著家庭規模愈大，男性所得愈少。出生排序對於男性所得及父子跨世代所得彈性皆呈現顯著正相關，出生排序愈晚的男性，所得較高且與父親的所得相關性也較高。考慮教育年數、行業別與職業別，父子與父女的跨世代所得彈性皆顯著降低，推測父親所得可能透過投資小孩教育資源以及影響其工作選擇，間接影響小孩未來所得。

In this paper, we estimate intergenerational income elasticity between father and children by using Taiwan Social Change Survey data from 2010 to 2020, as well as data from the Manpower Utilization Survey conducted between 1985 and 1995. We also consider different family sizes and birth orders to examine the impact on intergenerational income elasticity between fathers and sons, as well as fathers and daughters. In addition, we investigate potential pathways for the transmission of intergenerational income mobility. Our estimation indicates that father-son and father-daughter intergenerational income elasticity are 0.26 and 0.37, respectively, indicating higher income elasticity between fathers and daughters than fathers and sons. Family background factors only have a significant effect on male income and have no impact on female income. Family size shows a significant negative relationship with male income, suggesting that larger family sizes are associated with lower male income. On the other hand, birth order shows a significant positive correlation with male income and intergenerational income elasticity between fathers and sons. Higher birth order is associated with higher income for male and stronger correlation with father’s income. Finally, the result shows that intergenerational income elasticity decreases significantly after considering years of education, industry, and occupation. It is suggested that father’s income may indirectly affect the income of children by investing their educational resources and influencing their career choices.

摘要............................................................ i
Abstract ...................................................... ii
目錄.......................................................... iii
表目錄......................................................... iv
第一章 前言...................................................... 1
第二章 文獻回顧.................................................. 5
第一節 跨世代所得相關性 ....................................... 5
第二節 家庭規模及出生排序對教育和所得的影響 ..................... 8
第三章 實證模型................................................. 12
第四章 資料與敘述統計............................................ 13
第一節 資料來源與說明 ......................................... 13
第二節 變數解釋與定義 ......................................... 18
第五章 實證結果................................................. 19
第一節 父子與父女跨世代所得彈性 ................................ 20
第二節 父子跨世代所得彈性 ...................................... 22
第三節 父女跨世代所得彈性 ...................................... 26
第六章 結論...................................................... 30
附錄...................................... ..................... 31
參考文獻........................................................ 32

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