即使在不同國家和文化中，決定幸福的基本因素都非常相似，高度的主觀幸福感和生活滿意度同時會伴隨四項重要因素：健康和長壽、工作和所得、社會關係、社會利益。經濟學上認為越高的所得理所當然帶來更高的效用，但這是假設幸福感以絕對值來計算，然而影響主觀幸福感增減的原因會是收入的相對值而非絕對值。個人在作比較時有兩種形式，一種為橫向的比較而另一種為縱向的比較，個人內部的比較標準即是屬於縱向比較的方式，其中個人會和現在、過去與未來的自己相比。
　　本研究中採用台灣社會變遷基本調查2005年及2009年問卷，分別以Ordered probit model和2-step estimations model進行實證分析。無論是各別兩年度或是綜合資料，個人內部所得欲望對主觀幸福感的正向影響相當顯著，也就是說若個人對於自己所得感到合理的程度越高，就感到越幸福，此結果符合本研究之預期。其中所得的合理程度就是用來解釋個人的內部所得欲望水準，當個人認為自己的所得越不合理，就表示其所得欲望越高而對於所得欲望產生越高的期待，在個人主觀幸福方面會產生負面的影響。在兩階段模型中，依舊得出相同的結果。
　　從其他社會經濟變數的實證結果得知，家計所得和主觀幸福感呈現顯著正相關。在人口統計變數的結果看來，大部分男性的受訪者感到不快樂，尤其是年輕的男性；年齡和幸福感呈現負向關係；個人的教育程度幾乎和主觀幸福感呈正相關；宗教信仰和幸福感維持正相關、政治傾向與執政黨相反的受訪者依舊感到不快樂，而政治傾向與執政黨相同的受訪者感到比較快樂。

Even in different countries and cultures, researchers have found that health, income, social connect and social interest are the main determinations of subjective well-being (SWB). It is said in economics textbooks that an individual with a higher income level certainly has a higher level of utility, but this argument is based on the measurement of absolute income. Alternatively, in addition to absolute income, growing literature has found that SWB is highly relative to relative income. This paper extensively examines how SWB depends on relative income that is measured by an income aspiration constructed by a comparison between one’s desired level of income and his actual income.
Using the data drawn from Taiwan Social Chang Survey and the empirical evidence of this study indicates that a higher level of income aspiration reduces an individual’s SWB. In other word, if an individual is more satisfied with his (her) income, the happier he (she) is. Moreover, this paper finds direct evidence that gender, age, education, and religion are strongly associated with the level of SWB.

第一章　緒論
第一節　研究背景
第二節　研究動機與目的
第三節　文章架構
第二章　文獻回顧
第一節　幸福感
第二節　絕對所得和相對所得
第三節　相對所得和主觀幸福感
第四節　相對所得的比較標準
一、　相對所得之外部比較標準
二、　相對所得之內部比較標準
第三章　理論基礎與實證模型
第一節　理論基礎
第二節　研究假設
第三節 實證模型
第四章 資料來源與變數定義
第一節 資料來源
第二節 變數定義
第三節 樣本分析
第五章 實證結果
第一節 單階段模型
第二節 兩階段模型
第六章 結論與建議
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