| Summary: | 碩士 === 逢甲大學 === 財稅學系 === 106 === This paper used data from the “Report of Survey of Family Income and Expenditure” in 2005 and 2015. And the paper also analyze the influencing factors of Taiwan’s leisure spending by Quantile Regression. In order to observe the distribution and contribution of the explanatory variables to leisure spending over the two years, we used OB (Oaxaca-
Blinder) decomposition and RIF (Recentered Influence Function) decomposition to explore the factors that contributed to the difference in leisure spending between 2005 and 2015.
The result indicates: First, household disposable income, social insurance expenditures, financial services costs, age of households, number of households, population of income earners, number of cars owned, household gender, educational level of the head of the household and independent-living have significant influence on family leisure spending in 2005. And the result is also similar to 2015. Second, in OB decomposition, the difference between leisure spending in 2005 and 2015 was due to the increase in the household disposable income. Third, about the RIF analysis, the main factors for the difference between leisure spending over the two years are the coefficient effect of the household disposable income, social insurance expenditures, health care expenditures, educational level of the head of the household and the number of income earners.
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