在全球化變遷下，過去三十年來台灣勞動市場及產業發展均產生結構性的變動與轉型，在所得分配上亦發生了重大變化。財稅中心的資料顯示，台灣最富裕5%家戶與最低5%家戶所得家戶之所得差距，由民國87年的32倍，劇升至民國99年的93倍。另一方面，個別勞動者經常性薪資平均實質成長率於民國81∼88期間為2.5%，於民國89∼96年間下降至0.3%，於民國97∼100期間更是下降為-0.9%。造成台灣家戶所得差距擴大與個人薪資呈現停滯性成長並存之現象。本文採用行政院主計處人力運用與家庭收支調查資料，嘗試運用多年期的總體數據資料探究影響此一矛盾現象的重要決定因素。研究發現產業結構性的變動對於家戶所得不均有顯著的影響效果，服務業比重日益提升對於各區域的發展有顯著不同的影響效果，突顯出產業區域化專業發展的重要趨勢，並形成區域所得不均的擴大。此外，女性相對男性就業人數比例提高亦增加家戶所得的不均，而人口快速高齡化以及失業率的增加所造成家戶所得不均的惡化效果頗大，亦不容忽視。

As a result of globalization, in the past three decades the labor market and industry in Taiwan have experienced rapid structural change and transformation. This has been accompanied by rapid changes in the distribution of income. Data from the Taxation Center show that the income gap between Taiwan's richest 5% and poorest 5% of households increased from 32-fold in 1998 to 93-fold in 2010. The annual growth rate of the average individual worker's regular salary was 2.5% during 1992-1999 in real terms, but this went down to 0.3% in 2000-2007, and dropped further to-0.9% in 2008-2011. This has resulted in the coexistence of an expansion of the gap in household income and stagnation in real wage growth. Using data from the Manpower Utilization Survey and the Survey of Family Income and Expenditure, this paper will analyze and explain the cause of this paradoxical result. We found changes in the industrial structure have a significant impact on household income inequality. The increasing share of the service sector of the economy has significant and differential effects on regional development, highlighting the importance of development trends in regional industry specialization and the formation of increasing regional income disparity. The increasing proportion of female employment relative to male employment also increased household income inequality, and the deterioration effect of a rapidly aging population and an increasing unemployment rate on households' income inequality is also considerable and should not be neglected.