Abstract
Income has been an apparent representative index of economic development in a region. However, human resources, capital flow and spatial policy affect the level and distribution of income. Thus, different location will make divergences in income. In order to comprehend the changes and divergences in regional income, we probe into the changes and divergences of the level and distribution of income based on the spatial view that is a unit is based on a town. Firstly, six homo-coverage came out as the result of the changes of income in Taiwan. Then, according to the spatial diffusion models of income changes in each coverage, we confer the spatial changes of five variables, that is urban size, urbanization, education, labor force and government expenditure. Consequently, test of goodness-of-fit, efficiency and fairness have been done to confirm the spatial changes of income of our models. Finally, we compute and analyze the changes of income to master the spatial policy of income in Taiwan.