臺灣從1968年實施九年國民教育，教育不均度開始逐年下降，但所得差距卻逐年提升，代表所得分配的惡化。過去文獻大都關注在所得不均，鮮少聚焦在教育不均上，因此本研究將以1999年到2014年臺灣各縣市區域資料，探討教育不均度與所得差距之間的關係。現今各縣市交通運輸方便，除受自身影響外，也受到鄰近縣市外溢效果的影響，故本研究將使用空間計量模型，並使用聯立方程式以消除內生性。實證結果顯示教育不均度與所得差距皆有空間相關性，即各縣市間存在教育不均外部性和所得差距外部性，因此教育不均與所得差距會因為空間外溢效果受到鄰近區域的影響，所得差距越小的縣市亦會互相相鄰。再者，我們也發現教育不均度與所得差距互為因果的關係。

Taiwan has implemented nine-year national education since 1968. The educational inequality in Taiwan has been declining yearly, but the income gap has increased year by year. However, most of the literature focused on the uneven distribution of income, and only few of them studied the issue of education inequality. This study uses regional data from 1999 to 2014 in Taiwan to explore the relationship between education inequality and income gap. Because the transportation is convenient to most of the counties and cities in Taiwan, the educational development and income gap of each county and city will be affected by the spillover effects of neighboring counties and cities in addition to their own influence. Therefore, this study will use the spatial econometric model, as well as simultaneous equations for eliminating the endogenousness. The empirical results show that both educational inequality and income gap have positive spatial autocorrelation, in which there exist externality of educational inequality and externality of income gap. As a consequence, educational inequality and income gaps in a county or city will be affected by neighboring counties and cities due to the spillover effects. Moreover, we find the causality between educational inequality and income gap.