本文利用主計處「家庭收支調查」資料探討不同住宅權屬家庭，在近二十年來所得分配與住宅消費分配及其變動情形。在研究方法上，本文主要利用吉尼係數與艾金森指數來衡量家庭所得與住宅消費之分配不均程度，並比較其二者之間的差異。艾金森指數著重於所得分配的移轉效果，因此在衡量所得分配不均時，較吉尼係數更能反映社會公平層面之意義。研究結果顯示，近二十年來台灣家庭所得分配不均有逐漸惡化的現象。值得注意的是在不同住宅權屬間，所得極化的現象較不明顯，但仍有許多低所得家庭集中在出租住宅與無貸款自有住宅。住宅消費分配不均的情形則有減少的趨勢，此一現象隱含著不同權屬間的住宅品質差距已逐漸縮小。

By using data from the Survey of Family Income and Expenditure, this study analyzes the change in the distribution of family income and housing consumption between different tenures in the last two decades. With respect to inequality measures, this study employs the Gini-coefficient and Atkinson’s inequality index. In comparison with the Gini-coefficeint, the Atkinson index allows researchers to make their social value judgments and to give more weight attached to the bottom end of the distribution. The results show that there has been an increase in income inequality over the past twenty years; however, the condition of income polarization between tenures was less significant than some developed countries. It is noted that many lowerincome households were concentrated in rented housing and outright owner-occupied housing. Theinequality of housing consumption distribution between tenures has significantly been reduced.This implies a smaller gap of housing quality between different tenures in the past two decades.