本文旨在釐清近年流行於媒體和政壇的兩個似是而非或是扭曲的社會問題話題，亦即貧富差距和中產階級消失。針對貧富差距問題，本文指出這是1980年以來早已存在的問題，是早應該嚴肅正視，但不應被政治化成為政黨惡鬥之工具性話題。針對中產階級消失問題，本文指出在所謂「M型社會」理論下的中產階級崩潰論述，乃不實之說。臺灣不是M型社會，中產階級也持續穩固存在、緩慢成長和茁壯。本文也在結語中分析當前中產階級面臨的一些發展困境和政府應有之正確對策。

This essay aims to correct and clarify two popularized yet distorted social topics among the media and political circle: worsening social inequality and the disappearance of middle classes. This essay, using objective income distribution data over the past three decades, points out that the income inequality problem has been widening since 1980 and it has lasted for 27 years. It certainly did not come about as a social problem after 2000 when the regime changed. The issue should have been more seriously analyzed and more effectively dealt with in the past, and it should not be used as a political tool for party struggle now. This essay further debunks the fabricated discourse that Taiwan is entering into the so-called “M society” which stipulates that the middle classes have been collapsing and disappearing, leaving the polarized contradiction between the very rich and the very poor. Instead, Taiwan’s middle classes have been steadily growing, though much more slowly than before and not without experiencing collective anxiety due to the negative impacts of globalization, financial crisis, the closure and removal of many industries in the past few years. In conclusion, this essay suggests a few policy directions for the government in dealing with Taiwan’s income inequality problem and the middle class dilemma.