本研究以2005 年綜合所得稅統計資料與財富統計資料，分析台灣高所得者之所得與財產份額，並進行橫斷面之結構性分析。本文發現2005年台灣最高1%所得家戶所得集中程度高且來源為資本所得，另外台灣最高1%所得家戶所擁有之投資財富份額非常高，不均程度非常嚴重。台灣財產份額分配呈現Ｕ型，最低5% 所得家戶所擁有之財產份額較中低所得家戶還要多。另外在所得與財富結構上，薪資所得較高之納稅家戶容易選擇置產在報酬優渥的資本所得中，而資本利得較高之納稅家戶卻約有一半比例之家戶擁有得薪資收入較低。平均財富之年齡分布上，65歲以上老年人口擁有之平均財富相較於其他年齡分布較高。本研究之著墨點在於利用綜合所得稅統計資料與財富資料，描繪有別於以往所得不均表像之研究，目的在探討所得與財富之結構性議題。

This study analyzes the income and wealth distributions in Taiwan based on Individual Tax Returns for 2005. The contribution of this study is to document Taiwan’s income distribution, wealth distribution and the relationship between income and wealth. The results reveal that both wealth and income are highly concentrated in the top 1% of income households. For the top 1% of income households, wages and capital income were the two major sources of income, and stock investment was the major type of assets. However, for the top 0.1%, capital income becomes the single most important source of income. The research results also show that the distribution of wealth in Taiwan is U-shaped in 2005, in which the wealth share for the bottom 5% of income households, is larger than the 5% of middle income households. Households with the head aged 65 or more own more wealth than other age groups. Households with more wage income also tend to also have more capital income. On the other hand, households with more capital income do not necessarily have more wage income.|

目錄
壹、緒論 3
一、 研究動機與目的 3
二、 研究資料與方法： 8
三、 研究架構 11
貳、所得不均之相關研究 12
一、 歐洲、美國之高所得者份額變化 12
二、 歐洲、美國之所得相關研究 14
三、 台灣之高所得者份額變化 15
四、 高財富者份額變化 17
參、家庭收支調查與綜合所得稅資料比較 21
一、 家庭收支調查 21
二、 個人綜合所得稅 23
三、 兩者之優缺 25
肆、台灣所得現況與貧富不均 29
一、 主計處之家庭收支調查統計資料 29
二、 財政部之個人所得稅統計資料 33
三、 綜合所得稅資料與家庭收支所得資料之異同 37
伍、台灣財富分配現況 44
一、 台灣財富現況 44
二、 財富等分位統計分析 51
三、 等分位組間納稅人特性分析 53
六、台灣所得與財富之結構現況 60
一、 最高1%、5%、10%、20% 之所得者結構 61
二、 年齡之橫截面分析 66
三、 所得與財富之勞倫斯曲線 67
七、結論 73
八、參考文獻 77

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