本研究目的是探討1980年至2006年期間，臺灣有子女家庭所得不平等現象之變遷，並解析此變遷與不同特性之家庭結構組成變遷的結構組成效果與勞動市場變遷下的收入效果之關聯性。本研究使用行政院主計處1980年至2006年每年蒐集的「家庭收支調查」資料，並以「有子女的家庭」為分析對象。運用Western和Bloome所提出的變異數方程迴歸，針對有子女家庭的收入平均數與變異數同時進行分析，並以家庭類型、主要收入者的教育、年齡及家庭所在地區之都市化作為次群體之分組。不僅分析群組間的所得差異，也探討群組內的所得異質性。同時，分別探討群組間與群組內的收入效果和結構組成效果，及探究各分組變項的淨效果。分析結果顯示：1980至2006年之間，臺灣有子女家庭所得不平等程度擴大了三分之一。2000年之前臺灣有子女家庭所得不平等擴大的主要原因是不同特性的家庭群組間變異數的擴大，2000年之後則是群組間變異數與群組內變異數同時擴大所致。雙薪家庭增加、教育擴張與都市化等趨勢下的結構組成效果，對臺灣有子女家庭所得的不平等情形，有抑制作用；至於離婚率上升所造成的結構組成效果及單親家庭所得日漸弱勢、高教育家庭收入增加、以及單親、高教育、中高齡組家庭所得日益異質化（或離散化）等趨勢，則對有子女家庭所得的不平等情形，有擴大作用。

To explain trends in income inequality among families with children in Taiwan from 1980 to 2006, we decompose changes in income inequality to the contribution of residence urbanization, family structure, education, and age of the primary wage earner in terms of compositional effect of family changes and income effect of labor market changes. Using annual data from the Survey of Family Income and Expenditures, we applied variance function regressions to analyze mean and variance across family income inequality. Our results indicate an increase in variance of one-third from 1980 to 2006. Between-group differences among various family subgroups was found to be the major source of worsening income inequality before 2000, and both within-and between-group differences among various family subgroups were equally responsible after 2000. We found that the compositional effects of increasing labor force participation for women, educational expansion, and urbanization are suppressors of family income inequality. Identified boosters of family income inequality included the compositional effects of increasing divorce rates and both economically disadvantaged single-parent and less educated parent families, as well as income disparities in single-parent, highly educated parent, and middle-aged and elderly parent families.