所得常被用來代表一個地區經濟發展的成就，然而所得的高低與分配受到人力的移轉、資金的流動及空間發展政策的影響，因此不同的空間區位將會造成所得之差異。為探討區域所得之變化與差異，本文從「空間」的觀點來探討台灣地區各鄉鎮市所得之變遷情況，以作為未來空間發展策略擬定之參考。 由實證研究中，本文將台灣地區之所得變遷狀況劃分為六個同質影響區，並分別就各分區建構所得變遷空間擴張模型，探討各分區內之都市規模、都市化程度、教育程度、工商業勞動力比及公部門財政支出等五個所得影響變數在空間座標上的影響情形，最後進行模型配適度、效率及公平等方面之檢核，確認模型對於所得空間變遷之推估與分析，能夠有效率且公平的掌握，符合空間實際變化之狀況。

Income has been an apparent representative index of economic development in a region. However, human resources, capital flow and spatial policy affect the level and distribution of income. Thus, different location will make divergences in income. In order to comprehend the changes and divergences in regional income, we probe into the changes and divergences of the level and distribution of income based on the spatial view that is a unit is based on a town. Firstly, six homo-coverage came out as the result of the changes of income in Taiwan. Then, according to the spatial diffusion models of income changes in each coverage, we confer the spatial changes of five variables, that is urban size, urbanization, education, labor force and government expenditure. Consequently, test of goodness-of-fit, efficiency and fairness have been done to confirm the spatial changes of income of our models. Finally, we compute and analyze the changes of income to master the spatial policy of income in Taiwan.