This research targets primarily middle-class people who live in Taiwan, by adopting three symbolic boundaries: morals, socioeconomic, and culture. These three boundaries form the basis of Michèle Lamont’s previous studies and her book: Money，Morals & Manners: The Culture of the French and the American Upper-Middle Class. The purpose of this research is to discuss and better understand the unique culture, values, and class identity of Taiwan’s middle class.

Previous studies found that members of Taiwan’s middle class held the view that their qualifications of being so called “middle class” were according to broad social standards. However, they believed that their incomes, thoughts, and living standards did not meet the qualifications of being realistic middle-class citizens. Therefore, most members of the Taiwanese middle class do not have a solid sense of class identity, nor do they have a clear understanding of the meaning of so-called middle class. Besides, previous studies also found that members of the Taiwanese middle class who held higher positions at work, tended to have a better sense of class identity recognition.

In traditional Confucian thought, ethics and integrity share a strong, undivided bond with the three symbolic boundaries. However, under the strong influence of Confucian thought, moral boundaries, such as ethics and integrity, were considered the most common and important class identity standards. Therefore, members of the Taiwanese middle class think they must have higher and better standards of ethics and integrity than people of other social classes.

On the other hand, most members of the Taiwanese middle class think it is difficult to define a person’s social class immediately by indistinct standards of ethics and integrity, since it requires long-term observation of the person. So, they believe that it is easier to identify a person’s social class by using the socioeconomic boundary method. Economic data provides solid standards of middle-class qualification. Furthermore, regarding cultural boundary, the middle class stands in between the higher and lower classes; therefore, they have better opportunities to improve their social class standing. Many middle-class people tend to increase their self-worth by learning professional skills or joining activities considered as upper class activities. A unique middle-class culture is one in which the members have a willingness to learn to improve their social class standing.

Previous studies also found that Confucian culture strongly influences the moral, socioeconomic, and cultural values of the Taiwanese middle class, and influences their thoughts and behaviors.