本文主要的研究目的爲討論貧窮的性別差異。我們採用主計處的家庭收支調查資料爲分析的基礎，以Foster et al. (1984) 所發展的方法分析貧窮性別差異的二個面向：性別間貧窮程度差異及兩性對於社會總貧窮程度貢獻比例的差異。主要的研究結果有二：l. 女性戶長家戶自 1978 年起貧窮程度皆較男性戶長家戶為高；2. 在 1976~1991 年間臺灣地區有貧窮女性化的現象。根據研究的發現與現有的相關文獻，我們對於貧窮女性化問題提出幾點因應之道，分別是降低市場的薪資歧視，提供女性福利措施與消減傳統女性的刻板印象等方式以減輕貧窮女性化問題。

The purpose of this study is to explore gender differences in poverty. The analysis is based on data from the 1976-1991 Taiwan Family Budget and Expenditure Survey. The Foster-Greer-Thorbecke Index is used to measure the degree of gender differences in poverty and to break down the total amount of poverty into male and female shares. The results of our analysis show that: A. over the 1978-1991 period, female-headed households showed a higher extent of poverty than their male-headed household counterparts; and B. over the 1976-1991 period, the feminization of poverty in Taiwan increased. Based on these findings and on a review of literature, we find the strategies to achieve a greater degree of gender equality are to (1) improve female wages in the labor market; (2) provide better welfare service for women; and (3) reduce gender discrimination.