本研究探討台灣現行高等教育下的教育不平等現象，特別聚焦於家庭社會 經濟地位(SES)對子女教育機會和所得的影響。本文利用台灣教育長期追蹤資 料庫(TEPS)及其後續調查(TEPS-B)的數據，採用跨代轉移矩陣、Ordered Logit 模型(OLM)以及 Logistic Model 進行分析。研究結果顯示，在台灣高等 教育普及的環境中，家庭社會經濟地位對子女的教育成就有顯著的影響，驗證了 極力維續不平等(MMI)和有效維續不平等(EMI)理論。具體而言，家庭社會 經濟地位較高的子女更可能獲得較高的教育程度，並傾向於選擇就讀資源較豐富 的公立大學。此外，本研究亦發現家庭社會經濟地位的優勢延續至子女的初職所 得，形成教育不平等對職業收入的不利影響。除此之外，本文更探討「家庭社會 經濟地位變數」與子女教育年數對於子女薪資的真實效果。本研究得出「家庭社 會經濟地位變數」與子女教育年數為「互補關係」，也就是對於子女薪資而言如 果將家庭社會經濟地位以及子女教育年數個別視為子女薪資的獨立變數進行估計 時，可能會得出低估的效果。

This study explores the phenomenon of educational inequality in Taiwan’s current higher education system, focusing on the impact of socioeconomic status (SES) on children’s educational opportunities and wages. Utilizing data from the Taiwan Education Panel Survey (TEPS) and its follow-up survey (TEPS-B), the study employs intergenerational transfer matrices, Ordered Logit Model (OLM), and Logistic Model for empirical estimation. The results reveal that in Taiwan’s widespread higher education environment, family socioeconomic status signifi- cantly affects children’s educational achievements, validating the theories of Max- imally Maintained Inequality (MMI) and Effectively Maintained Inequality (EMI). Specifically, children from higher socioeconomic status families are more likely to attain higher educational levels and tend to choose resource-rich public universi- ties. Additionally, the study finds that the advantages of family socioeconomic sta- tus extend to children’s initial wages, indicating the adverse impact of educational inequality on occupational earnings. Furthermore, this study explores the actual ef- fects of ”socioeconomic status variables” and children’s years of education on their wages. The research finds that ”family socioeconomic status variables” and chil- dren’s years of education have a ”complementary relationship.” This means that when estimating children’s wages, treating socioeconomic status and children’s years of education as independent variables may lead to underestimated effects.

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