Li, Rose Maria, Yu Xie & Lin Hui Sheng. 1993. Division of Family Property in Taiwan. Journal of Cross-Cultural Gerontology(8): 49-69.
This paper aims to explore the underlying dynamics of intergenerational property exchanges between the elderly and their children. It is said that the importance of property transfer is to ensure the elderly some control over economic resources and respect from caregivers. The authors use data from the 1989 Survey of Health and Living Status of the Elderly in Taiwan and run both bivariate and multivariable analyses. They find that the likelihood of property division is positively associated with age, widowhood, natality in Taiwan, rural residence, and the number of living children, and negatively related to education. In particular, it is shown that widows are twice as likely to have divided all their property. Besides, by comparing the native Taiwanese and Mainlanders within the data, the latter are younger, report higher levels of education, more likely to live in urban areas, are less often widowed and have fewer children, and it leads to their more likely to avoid property division.
这篇文章旨在帮助我们更好地理解老年人在何种情况下会把财产转移给自己的孩子（代际之间的财产分割）。转移财产的行为既显示出老年人对于经济资源的控制力，也让他们从照顾他们生活起居的人那里获得尊重。作者选用了1989年台湾老年人健康和生活情况数据，来进行二元回归分析和多元回归分析。他们发现财产转移的可能性和老年人的年龄、是否是孤寡老人、台湾出生率、选择在城市或者农村居住、子女数量正相关，而和老人的教育水平负相关。他们尤其发现，相比于孤寡的男性，寡妇有两倍的可能性去分割她的财产。另外，相比较样本内的台湾老人和大陆老人，后者更为年轻、学历更高、绝大多数住在城市里面、子女数量更少并且孤寡可能性也小，因此，他们比台湾老人更加拒绝转移财产给子女。