本文主要於考量當消費者嗜好結構不再維持固定不變的假設下，探討1951-2001年期間台灣地區消費者真實生活成本水準與成長變動之趨勢。研究方法則根據Basmann et al.(1985a, 1985b)所提出之Generalized Fechner-Thurstone (GFT)直接效用函數，考量消費者嗜好結構可變動與不可變動之下，分別構建之Konyus真實生活成本指數--GFT(Pk1) 與GFT(Pk0)，來衡量分析近50年台灣地區消費者真實生活成本的水準與成長變動。研究結果顯示，忽略消費者嗜好結構的變動，通常會導致對台灣地區消費者真實生活成本水準與成長幅度的低估。當將嗜好結構的變動納入考量時，如同Phlips and Sanz-Ferrer (1975)與Heien and Dunn (1985)對美國所作之實證結果，即拉氏價格指數是低估，而不是高估台灣地區1980s及1990s年代的真實生活成本水準與成長幅度。基於以上之研究發現，當需要應用生活成本調整條款於所有相關政策時，另一種指數如本研究之非參數型真實生活成本指數(nonparametric TCLI) – GFT(Pk1)可能比一般之拉氏價格指數更為適合。因此，本研究將建議政府統計相關單位亦應考量將此非參數型真實生活成本指數 – GFT(Pk1)與拉氏CPI一起定期編制及發佈，以供比較參考。

This paper studies cost of living standards and variations in growth trends for consumers in Taiwan between 1951 and 2001 by considering consumer’s preference to be or not to be a variable. The comparison and analysis are made by using the two Konyus TCLIs with constant preferences and variable preferences constructed on the basis of the Generalized Fechner-Thurstone (GFT) direct utility function -- GFT(Pk0) and GFT(Pk1), as well as the Laspeyres and Paasche price indexes. This study shows that ignoring changes in preference structure frequently leads to the underestimation of the consumer’s true cost of living standards and growth scales in Taiwan. When changes in preference structure are taken into consideration, as was done in studies by Phlips and Sanz-Ferrer (1975) and Heien and Dunn (1985) in the U.S., the Laspeyres price index may underestimate, not overestimate, the true cost of living standards and the growth scale in Taiwan for the 1980s and 1990s. Based on the above findings, when it is necessary to apply the cost of living adjustment clause to all relevant programs, an alternative index such as the nonparametric TCLI – GFT(Pk1) studied in this paper may be more appropriate than the usual Laspeyres CPI. Therefore, it would be suggested that the statistical authorities in Taiwan should also consider routinely compiling and publishing the nonparametric TCLI – GFT(Pk1), together with the Laspeyres CPI.

中文文獻
1. 行政院主計處，「訂定物價指數連動調整條款之一般原則」，網站：http://www.dgbas.gov.tw/ct.asp?xItem=867&ctNode=2848。
2. 劉邦典(2002)，台灣地區消費者生活成本水準與價格指數替代偏誤（Substitution Bias）分析：Superlative價格指數的應用，農業與經濟，28，19-49。
3. 廖美娟(1988)，拉式消費者者物價指數之偏差研究—以線性支出體系作為台灣實證，國立交通大學管理科學研究所碩士論文。
4. 林奇泰(1993)，台灣地區生活成本的研究，國立中興大學經濟研究所碩士論文。
5. 王金利(1994)，「家戶生活成本之研究」，法商學報，30，202-242。
6. 曹聞慧(2000)，建構真實生活成本指數—台灣地區家計消費資料之實證研究，國立中興大學農產運銷學系碩士論文。
7. 張植榕(2002)，台灣地區家計單位群體生活成本的估計與比較，國立台灣科技大學企業管理系博士論文。
8. 行政院主計處(2002)，「中華民國台灣地區國民所得報告」。
9. 于宗先、王金利(1999)，「台灣通貨膨脹（1945-1998）」，台北：聯經出版事業公司。

英文文獻
1. Aizcorbe, A. M., & Jackman, P. C. (1993). The Commodity Substitution Effect in CPI Data 1982-1993: Anatomy of Price Change. Monthly Labor Review, 116, 25-33.
2. Amble, Nathan and Ken Stewart (1994). Experimental Price Index for Elderly Consumers. Monthly Labor Review, May, 11-16.
3. Basmann, R. L., Molina, D. J., and Slottje, D. J. (1983). Budget Constraint Prices as Preference Changing Parameters of Generalized Fechner-Thurstone Direct Utility Function. American Economic Review, 73, 411-413.
4. Basmann, R. L., Diamond, C. A., Frentrup, J. C. & White, S. N. (1985a). Variable Consumer Preferences, Economic Inequality, and the Cost-of-Living Concept：Part two. Advances in Econometrics, 4, 1-85.
5. Basmann, R. L., Diamond, C. A., Frentrup, J. C. & White, S. N. (1985b). On Deviations between Neoclassical and GFT-based True Cost of Living Indexes derived from the Same Demand Function system. Journal of Econometrics, 30, 45-66.
6. Becker, G. S. (1996). Accounting for Tastes. Harvard University Press.
7. Blow, Laura & Crawford, Ian (2001). The cost of living with the RPI: Substitution bias in the UK retail prices index, The Economic Journal, 111, F357-82.
8. Boskin, J., Dulberger, E., Gordon, R. Griliches, Z., & Jorgenson, D. (1996). Toward a More Accurate Measure of the Cost of Living, Final Report to the Senate Finance Committee, U.S. Congress.
9. Boskin, J., Dulberger, E., Gordon, R. Griliches, Z., & Jorgenson, D. (1998). Consumer Prices, the Consumer Price Index, and the Cost of Living. Journal of Economic Perspectives, 12(1), 3-26.
10. Braithwait, S. D. (1980). The Substitution Bias of the Laspeyres Price Index: An Analysis Using Estimated Cost-of-Living Indexes. American Economic Review, 70(1), 64-76.
11. Cage, R. A. and P. C. Jackman (1997). Estimates of Substitution Bias in the CPI Incorporating Both Elementary Aggregate and Expenditure Level Data. Unpublished Paper, U. S. Bureau of Labor Statistics.
12. Cage, R. A., J. S. Greenless and P. C. Jackman (2003). Introducing the Chained Consumer Price Index. Presented at Seventh Meeting of the International Working Group on Price Indexes, Paris, France.
13. Cobb, Steven A. (1991). Substitution Bias and Cost of Living Variability for U.S. Demogruphic Groups. American Journal of Economics and Sociology, 50(1), 85-97.
14. Deaton, A. (1998). Getting Prices Right: What Should Be Done? Journal of Economic Perspectives, 12, 37-46.
15. Deaton, A. & Muellbauer, J. (1980). Economics and Consumer Behavior. Cambridge University Press.
16. Diewert, W. E. (1976). Exact and Superlative Index Numbers. Journal of Econometrics, 4, 115-145.
17. Diewert, W. E. (1978). Superlative Index Numbers and Consistency in Aggregation. Econometrica, 46, 883-890.
18. Diewert, W. E. (1981). The Economic Theory of Index Number: A Survey. In A. Deaton (ed.), Essay in the Theory and Measurement of Consumer Behavior in Honor of Sir Richard Stone. (pp.163-208). Cambridge University press.
19. Diewert, W. E. (2001). The Consumer Price Index and Index Purpose. Journal of Economic and Social Management, 27, 167-248.
20. Fisher, F. M. & Shell, K. (1968). Taste Quality Change in the Pure Theory of the True Cost of Living Index. In J. Wolfe, (ed.), Value, Capital and Growth: Papers in Honor of Sir John Hicks. (pp. 97-138). Edinburgh University Press.
21. Gordon, Robert J. (2006). The Boskin Commission Report : A Retrospective One Decade Later (NBER Working Paper No. 12311). Cambridge, Massachusetts : National Bureau of Economic Research.
22. Gorman W. A. (1967). Tastes, Habit and Choices. International Economic Review, 8, 218-222.
23. Hagemann, Robert P. (1982). The Variability of Inflation Rates across Household Types. Journal of Money, Credit, and Banking, 14(4), 494-510.
24. Heien, D. & Dunn, J. (1985). The True Cost of Living Index with Changing Preferences. Journal of Business and Economic Statistics, 3(4), 332-335.
25. Hill, Robert J. (2002). Superlative Index Numbers : Not All of Them Are Super. Discussion Paper, School of Economics, The University of New South Wales.
26. Hill, Robert J. (2006). Superlative Index Numbers: Not All of Them Are Super. Journal of Econometrics, 130, 25-43.
27. Hobijn, Bart, and David Lagakos (2005). Inflation Inequality in the United States. The Review of Inome and Wealth, 51(4), 581-606.
28. Houthakker, Hendrick, S. & Taylor L. D. (1970). Consumer Demand in the United States, 1929-1970. Harvard University Press.
29. Ichimura, S. A. (1951). Critical Note on the Definition of Related Goods. Review of Economic Studies, 18, 179-183.
30. Jorgenson, D. W. & Slesnick D. T. (1983). Individual and Social Cost of Living Index. In W. E. Diewert and C. Montmarquette, (Eds.) Price Level Measurement, Ottawa Statistics Canada, 241-336.
31. Jorgenson, D. W. & Slesnick D. T. (1999). Indexing Government Programs for Changes in the Cost of Living. Journal of Business and Economic Statistics, 17, 170-181.
32. Kokoski, M. F. (1989). Experimental Cost-of-Living Indexes : A Summary of Current Research. Monthly Labor Review, 112, 34-39.
33. Konyus, A. A. (1924). The Problem of the True Index of the Cost-of-Living. The Economic Bulleting of the Institute of Economic Conjuncture, Moscow, 9, 64-71. (Translated in Econometrica, 1939, 7, 10-29)
34. Lebow, David E. & Rudd, Jeremy B. (2003). Measurement Error in the Consumer Price Index : What Do We Stand ? Journal of Economic Literature, XLI, 159-201.
35. Lieu, Pang-Tien, Mizzi, P. & White, S. (1992). Consumer Demand with Variable Preferences in Taiwan: An Application of the Generalized Fechner-Thurstone Direct Utility Function. Journal of Asian Economics, 3(2), 281-294.
36. Lieu, Pang-Tien, Chang, Chinkun & Chang, Jry-Rong (2004). Inflation Rate Variations across Household : Empirical Evidence from Taiwan, 1991-1996. International Journal of Business, 9(1).
37. Lieu, Pang-Tien, Chen Jui-Hui & Wang, Li-Mei (2008). Does the True Cost of Living Grow Differently for Households with Different Incomes in Taiwan ? Submitted to American Journal of Economics and Sociology.
38. Lieu, Pang-Tien, Chen Jui-Hui & Chang, Chih-Jung (2007). Study on Taiwan Consumers’ Cost of Living : An Application of the Additive Tornqvist Price Index Formula. International Journal of Business (Accepted).
39. Manser, M. & McDonald, R. (1988). An Analysis of Substitution Bias in Measuring Inflation, 1959-1985. Econometrica, 56(4), 909-930.
40. Michael, Robert T. (1979). Variation Across Household in the Rate of Inflation. Journal of Money, Credit, and Banking, 11(1), 32-46.
41. Moulton, B. R. (1996). Bias in the Consumer Price Index: What is the Evidence? The Journal of Economic Perspectives, 10(4), 159-177.
42. Moulton, B. R. & Stewart, K. J. (1999). An Overview of Experimental U.S. Consumer Price Indexes. Journal of Business and Economic Statistics, 17, 141-151.
43. Muellbauer, J. (1974). Recent UK Experience of Prices and Inequality : An Application of True Cost of Living and Real Income Indices. Economic Journal, 84, 32-55.
44. Muellbauer, J. (1975). The Cost of Living and Taste and Quality Change. Journal of Economic Theory, 10, 269-283.
45. National Research Council. (2002). At What Price? Conceptualizing and Measuring Cost-of-Living and Price Indexes. Panel on conceptual measurement, and other statistical issue in developing cost-of-living indexes. Eds. Charles L. Schultze, and Christopher Mackie. Committee on National Statistics, Division of Behavioral and Social Science and Education. Washington DC: National Academies Press.
46. Phlips, Louis & Sanz-Ferrer, Richard (1975). A Taste-Independent True Index of the Cost of Living. Review of Economics and Statistics, 57(4), 495-501.
47. Phlips, Louis (1983). Applied Consumption Analysis. North Holland Publishing Company.
48. Pollak, Robert A. & Wales, Terence J. (1979). Welfare Comparisons and Equivalence Scales. American Economic Review, 69(2), 216-21.
49. Reinsdorf, M. B., W. E. Diewert, and C. Ehemann (2002). Additive Decompositions for Fisher, Tornqvist and Geometric Mean Indexes. Journal of Economic and Social Measurement, 28, 51-61.
50. Reinsdorf, Marshall and Triplett, Jack E. (2005). A review of reviewers: Ninety years of professional thinking about the consumer price index and how to measure It, NBER-CRIW Conference on Price Indexes.
51. Samuelson, P. A. & Sato, R. (1974). Unattainability of Integrability and Definiteness Conditions in the General Case of Demand for Money and Goods. American Economic Reviews, 74, 588-604.
52. Schultze, Charles L. (2003). The Consumer Price Index : Conceptual Issues and Practical Suggestions. Journal of Economic Perspectives, 17(1), 3-22.
53. Shapiro, M. D. & Wilcox, D. W. (1996). Mis-measurement in the Consumer Price Index: An Evaluation. NBER Macroeconomics Annual, 11, 93-142.
54. Shapiro, M. D. & Wilcox, D. W. (1997). Alternative Strategies for Aggregating Prices in the CPI. Federal Reserve Bank of St. Louis, 79, 113-125.
55. Shiratsuka, S. (1999). Measurement Errors in the Japanese Consumer Price Index. Monetary and Economic Studies, DEC.,69-102.
56. Swann, G. M. Peter (1999). An Econometric Analysis of Taste – A Review of Gary S. Becker: Accounting of Tastes. International Journal of the Economics of Business, 6(2), 281-296.
57. Tintiner, G.. (1952). Complementarity and Shifts in Demand. Metroeconomica, 4, 1-4.
58. Triplett, Jack E. (2003). Should the Cost-Of-Living Index Provide the Conceptual Framework for a Consumer Price Index? The Economic Journal, 111, F311-F334.