本文分析近年來臺灣家庭結構的快速變化，如何影響所得及經濟福利的分配。 我 們發現就業者愈多的家庭其所得分配愈平均。。擁有兩個或兩個以上就業者的家庭，其所得 不均度一直低於全體不均度且呈長期遞減趨勢。 單一及無就業者家庭之間的不均度則從 1980 年起持續上升。 顯然整體不均度的上升除了肇因於各組家庭的「組間貢獻」之外，主 要來自單一及無就業者家庭的「組內貢獻」。家庭結構變化和婦女就業率的提升，使單一及 無就業者家庭漸成低學歷、高年紀的老年家庭，他們居住於鄉村和從事農業的比率也較高。 因此當其他家庭的所得不均度都下降時，他們竟反向而行並帶動全體不均度往上升。另外由 於消費單位較少，貧戶及老年家庭享有的經濟福利常比其所得顯示的還高。富戶和壯年家庭 的情況正好相反。近來家庭間經濟福利的不均度雖亦愈來愈大，但卻遠小於所得不均度。

　　　　　This study is a follow-up of Lin (1994) and Lin (1995), which assert that the rising income inequality in Taiwan since 1980 can be mainly attributed to changes in household composition. I find that aggregate income inequality was driven up by households with zero to one income-earners during the past two decades. The heads of such households are getting older and less educated. Such households are, furthermore, concentrated in rural areas participating in agricultural activities. I also find that the levels and distribution of economic well-being, measured by income per adult equivalent (IAE), differ from those of household income. Specially, the level of economic well-being enjoyed by rich households is not as high as their level of income, which is due to the fact that such households usually possess more adult equivalents. The converse is true for the poor households in the study.