本文主要是探討目前財富分配的理論模型與美國真實資料的配適程度。
以基本的生命循環模型為主軸，探討加入跨代移轉或耐久財變數後，
模型的解釋能力是否提升。同時也對台灣目前的財富分配做一簡介，
並提出實證上可行之模型。在實證模型上，本文建議以Yang (2005)的模型，並加以稍微的修正，應是研究台灣財富分配的可行模型之一。

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