Previous studies pointed out that countries in the face of strong domestic class conflict, it will use the social distribution policy to maintain domestic stability. But these sources of revenue distribution policy, it is an affluent upper class. In other words, the upper and lower class will have a clear policy of social distribution, the attitude gap. However, in addition to the gap of interest outside of class, we must consider the different social contexts and systems, other benefits of identity gaps, particularly in Taiwan, according to the findings of the magazine: Common Wealth, a majority of people believe that very strong ethnic conflict, which resulted in these conflicting results, whether the gap from populations of interest, which is of concern to this research. Therefore, this study use Social Change Survey 5-2, there are some policy approach for the social division of information. This research will discuss the different profit between class and ethnic by their different attitudes to the social distribution policy in Taiwan.

The results pointed out that Taiwan's distribution policy on the interests of the class gap is not large, but the gap between ethnic groups is more obvious. There is such a result is because the ethnic in Taiwanese society is mobilized usually. The extent of class mobilization is relatively low in Taiwan. But It is noteworthy that although the interests of the class only has the gap in the government responsibility level, it is stressed on the basic right to survival, and the interests of ethnic groups is concerned with those not directly related to survival, such like health care and welfare for the elderly. Clarify the identity of the interests of these gaps is helpful for us to have a better understanding of the political society in Taiwan.