本文使用國民健康局「中老年身心社會生活狀況長期追蹤調查」針對分產或是意圖分產的動機、影響分產程度的因素以及影響分產時間點快慢的原因進行迴歸分析。本文發現，台灣地區分產動機較偏向交換理論(exchange)。父母是否健在為影響整體分產行為的主因，不論分產程度多寡、時間點快慢、以至於決定分產與否均受父母健在與否深深影響。

Wealth dividing is an unique income transfer in Taiwan, which means that parents transfer their whole property to their children when they still alive. This paper examines the motives of dividing and the timing of transfer. The results from Survey of Health and Living of the Middle Aged and Elderly in Taiwan show that, if parents receive more care from children, they are more likely to transfer their property to their children. Moreover, following parent’s death, the possibility of wealth dividing rises.

楊晶月 (2006)，《成年子女探視父母影響因素之研究》，國立中興大應用經
濟學系碩士論文。
鄭凱文 (2005)，《台灣地區中老年人財產分配之研究》，國立政治大學財政
研究所碩士論文。
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