傳統上對社會整體貧窮狀況的測量皆是以貧窮率為指標。然此一指標的適當性自70 年代起已開始被學界廣泛的質疑。因為貧窮率僅能表達社會中民眾的貧窮風險發生率，但卻無法由此指標得知，貧窮人口到底有多窮、窮人所得分配的不均度等訊息。自Sen 以降許多研究者開始發展適當的貧窮指標，這些指標雖然仍在發展中，亦未有唯一受大家所公認最佳的指標存在。但多年發展之下，他們形成的共識是一個好的貧窮指標應至少包含三種訊息：貧窮的發生率（H）、貧窮的強度（I）與貧窮的不均度（G）。這些指標所指涉的意涵，正可提供福利政策制訂所需的資訊。
本文以SST（Sen-Shorrocks-Thon）指標來測量台灣的貧窮趨勢。由1990 年開始至2002 年，台灣的貧窮趨勢呈現W 型曲線，1994 年與2000 年是W 型曲線的最低點，貧窮程度較低；而1990 年、1996 年與2001 年是W 型曲線的最高點，貧窮程度較高，尤其以2001 年的貧窮程度最高。SST 多元貧窮指標是由貧窮率、貧窮強度、貧窮不均度三指標所構成，經由線性分解後，貧窮率的變化較大、貧窮強度的變化較小，而貧窮不均度取對數後的數值接近一固定常數，由此發現貧窮率仍是一個較具影響力的指標，而貧窮不均度幾乎不影響SST 數值的變化。

Poverty rates have been used as the indicators in measuring the over all poverty conditions in a society in the past. However, the appropriateness of using poverty rates as the indicators began to be questioned by academic circles in the 70s. This is due in part to the fact that poverty rates can only reflect the extent of the incidences of the population in entering into poverty. It fails to show the severity of poverty and the differential distribution of poverty among others. Beginning with Amartya Sen, scholars and researchers have been hard at work in developing appropriate poverty indices. However, to this day, a universally acceptable measure has yet to be developed. Over the years, however, some consensuses began to emerge. It is generally agreed by researchers that a good measure of poverty indicator should include three basic pieces of information: poverty incidences (H), intensity of poverty (I), and differential distribution of poverty (G). The dynamics and the interrelationships among these three variables can provide very useful information for developing social welfare policy in a society.
SST (Sen-Shorrocks-Thon) indicators are used in this paper to measure the poverty trend in Taiwan for the period, from 1990 to 2002. The trend shows a W shape with the years 1994 and 2000 respectively located at the lowest points on the curve, the lowest poverty levels, while the year 1990, 1996, and 2001 are on the peaks, the higher poverty levels. The year 2001 was the highest among these peaks. SST multiindicators consist of poverty rate, intensity of poverty, and differential distribution of poverty. After linear decomposition, we found the “change on rate” to be larger; while the intensity became smaller, and the inequality approximated a stable constant. Therefore, we can say that the “poverty rate” is still the more influential indicator, and the “differential distribution of poverty” hardly affects the SST value.

The Canadian population has been ageing since the 1980s with the proportion of Canadians age 65 and over continuing to increase to the middle of the century. It is envisioned that population ageing will have implications on both the government’s expenditure and revenue sides. This paper focuses on the revenue implications. The major objective of the paper is to profile the ageing of the population and illustrate how it will affect the patterns of personal income and taxes at the federal level. The research is based on the Statistics Canada medium population growth projection over the period 2000 to 2026 and applying these projections to a micro-simulation model developed by the Canada Revenue Agency to make projections of federal personal income tax.
Our major findings include: In the case of the demographic approachthat assumes only population structure change, the total personal taxable income and the total net federal income tax over the period 2001 to 2026 will continue to increase, but the average taxable income and income tax payable per return will show a decline from 2011 when the “baby boomers” reach their retirement age. In the case of the combined demographic and income approach under the assumptions that both population will change structurally and that personal income will increase, the average taxable income and income tax payable per return will continue to increase over the whole projection period, but that the growth rate of income tax revenue is expected to slow down after 2011.

自1980 年代起加拿大人口開始老化，這波人口老化將持續到本世紀中葉，這種現象勢必會影響政府的支出和稅收，因此本文著重於分析人口老化對個人所得以及聯邦稅收的影響。根據加拿大統計局的人口預測結果，我們應用加拿大國稅局的個體模擬模式（micro-simulation model）來預測聯邦個人所得稅。
本文分析結果指出：(1) 假設其他條件不變，只有人口結構發生變化，則每年聯邦個人所得稅總額在2001 至 2026 年期間將繼續增加。但是，在2011 年當嬰兒潮達到退休年齡時，每人平均應繳稅所得及應繳稅額將逐漸減少。(2) 假設人口結構及個人所得都會變化，則每年每人平均應繳稅所得及其稅額將在2001 至2026 年間逐漸增加。但是，在2011 年後，其增加率將相對減低。

在高等教育持續擴張與失業率屢創新高的台灣，「教育與職業不相稱」的問題值得重新獲得關注。有鑑於此，本研究在比較不相稱測度方法的同時，檢視台灣勞力市場中，「教育與職業不相稱」對工作者薪資的影響。本研究分析「台灣地區社會變遷基本調查」的資料顯示，過去經常為研究者所使用的「標準差法」容易發生低估「過量」教育的情形，而「工作者的自我評量法」則容易產生高估「過量」教育的偏誤。
本研究主要是對此兩種測度方式進行修正，以「半標準差」模式取代傳統的「標準差法」，而以「自我評量的標準差法」調整修正「自我評量法」。修正後的測量方式對於薪資具有提升解釋力的效益，有利於更清楚地解析「教育與職業不相稱」的現象。此外，在控制個人職業相關因素之後，相對於適量教育者，「過量教育」依然對薪資報酬有顯著正向的效益。這個結果顯示出，「教育」在台灣勞力市場中，除了具有人力資本的實質效果之外，亦可能帶有相當影響作用的象徵意義。

Continued expansion of higher education coupled with all-time high unemployment rates in Taiwan during the recent years have rekindled concerns among scholars about the consequences of mismatch between occupation and schooling. The major purpose of this study is twofold: first, to examine the influence of occupational mismatch on earnings; second, to compare the effects of alternative mismatch measures on earnings. The data analyzed in this study come from the Fourth Wave of Taiwan Social Change Survey, an island-wide survey. The results indicate that the standard deviation approach of mismatch tends to underestimate the extent of over-education, whereas the self-assessment approach tends to over-estimate it.
This study adjusts the measurement bias of these two approaches. Specifically, it employs half of one standard deviation, instead of one standard deviation, to correct the measurement bias resulting from the standard deviation approach. In addition, this study proposes a new measure combining self-evaluation with the standard deviation method to adjust the bias created by the self-assessment approach. Both remedy measures enhance the statistical power in explaining the variance of earnings; they also improve our understanding of occupational mismatch. Furthermore, this study finds that over-education, compared to adequateeducation, still has a significant positive effect on earnings return. The results indicate that in Taiwan’s labor market, education not only serves as one form of human capital, but also has a significant symbolic meaning.

晚近，台灣地區總生育率（total fertility rate, TFR）的快速下跌引發廣泛討論，總生育率為模擬數值，雖可反映生育水準，卻易受人口年輪（cohort）的生育數量（quantum）與生育步調（tempo）影響造成結果偏誤。於是，不少學者提出調整方法，如Ryder（1959）透過完成生育率（complete fertility rate, CFR）實際值，以年輪平均生育年齡變化，估計較真實的時期別總生育率。爾後，Bongaarts and Feeney（1998）及Zeng and Land（2002）使用時期別平均生育年齡差異，直接調整時期別總生育率掌握生育水準的實際變化。本文使用Bongaarts 與Zeng等人的方法，企圖瞭解台灣地區總生育率下降的原因是生育數量實質減少，抑或只是生育步調延後之故。
研究結果發現，去除生育步調延後（即平均生育年齡增加）的影響，1980 年至1997 年間，調整之總生育率均高於觀察值，代表實際生育水準仍高，淨繁殖率（net reproductive rate, NRR）亦維持在 1 上下。但是，自1998 年起，觀察值與調整值差距縮減，生育步調作用減弱，生育數量實質下滑。此外，台灣地區於2003 年與2004 年的總生育率分別為1230 與1200，兩者皆低於1300，台灣已成為超低生育率（lowestlow）地區（Kohler, Billarim and Ortega，2002）。假使總生育率持續下滑，勢必導致人口零成長、負成長的時間提前來到，人口老化速度亦將加快，因此必須及早思考因應之道。

The total fertility rate (TFR) is the most widely used indicator for monitoring the fertility trends. It can be seen as consisting of two distinct parts: (1) a ‘quantum’ component (complete fertility rate, CFR), which equals the TFR that would have been observed in the absence of changes in the timing of births, and (2) a ‘tempo’ component that is attributable to the advancing or delaying of births. The TFR is a hypothetical measure, because no real group of women has experienced or will necessarily experience these particular rates, so many critiques of the TFR involve the changes in the timing of childbearing. Therefore, Ryder (1959) created the concept of CFR and proposed an equation for translating the TFR to CFR by employing a tempo effect, which is composed the mean age of childbearing. Then Bongaarts and Feeney (1998), and Zeng and Land (2002) improved Ryder’s equations to produce more reliable fertility measures.
Recently, the TFR in Taiwan has declined more rapidly and pervasively than it was expected. Did a quantum change or the tempo effect cause this? This study applied the Zeng and Land’s tempo free TFR method to the case of Taiwan, for the period from 1980 to 2001. The results show that (1) the adjusted TFRs (CFRs) were higher than the observed TFRs from 1980 to 1997 due to the tempo effect. (2) The net reproduction rates (NRR) were kept around 1 before 1998. (3) The tempo effect has been disappearing since 1998, therefore the adjusted TFRs were close to the observed TFRs and from then on, fertility rates declined in actuality. Since the TFR in 2003 was below 1.3 (1.23), that means we inevitably will face a strictly challenged demographic future.