所得分配在臺灣一直是一個重要的課題，國內有許多學者由不同的角度及方法來 研究臺灣地區所得分配的變化及原因，但對於工作報酬分配則研究的人較少。本文利用優勢 法分析民國 65 年到 81 年間臺灣地區工作分配並考量職業有偶婦女的邊際影響。 整體而言，在研究期間內，臺灣地區工作報酬分配不均度逐漸惡化，但效率性則逐年提高。 在此一情況下，工作報酬分配變化對社會福利的影響須視研究期間及判斷社會福利變動之標 準而定。而一般而言，歷年工作報酬分配的不均度均較所得分配的不均度為差。至於職業有 偶婦女對這二種分配的邊際影響則有不同型態。以工作報酬分配而言，職業有偶婦女增加有 促使不均度增加的效果，但就所得分配而言，職業有偶婦女增加的影響在研究期間初期為均 化，但在後期則有促使不均度增加的效果。對此前後期型態不同的現象的一些可能原因是職 業有偶婦女教育程度提高及臺灣地區家庭戶內人數的轉變所致。

　　　　　Inequality in earnings and income are distinct but related concepts. While most researchers have concentrated their work on Taiwan's income distribution, few have considered the issue of the earnings distribution. This study focuses on earnings distributions. In addition, the marginal impact of working wives on earnings, as well as income distributions, are considered. Inequality in Taiwan earnings distribution has significantly changes over the period covering 1976 to 1992, but no significant increase in inequality has been found with respect to year to year comparisons. This finding suggests that Taiwan earnings distributions are changing gradually. On the other hand, efficiency has significantly increased for the whole period. Welfare changes either improved or are ambiguous depending on the welfare criterion that is applied or the length of time period considered. The actual influence of working wives on the distribution of earnings is an empirical question. The empirical results show that the marginal impact of working wives are different: while working wives induce greater earnings inequality over the whole period of study, less income inequality is found during the early part of the sample period, with greater inequality being found in the latter part.