中文摘要：

本文使用基于工具变量分位数回归的分解方法，通过构建低收入家庭子女与高收入家庭子女拥有相同的特征分布情况下的反事实收入分布，对高、低收入家庭子女的收入差距进行分解。结果显示，高、低收入家庭的子女之间的收入差距主要来源于教育水平、工作经验、工作单位性质等特征差异；两组子女间的回报差异存在，但主要影响低分位点处子女之间的收入差距，对高分位点处的收入差距影响有限。高分位点处子女之间的收入差距几乎能够完全被特征差异所解释。

英文摘要：

In this paper we evaluate the effect of paternal income on children＇s income inequality. We construct the counterfactual income of children from poor family if they have the same covariates as children from rich family. We then decompose the rich dad effect on income inequality into income structure effect and composition effect. We solve the endogeneity problem by using the instrumental variable quantile regression method. We find that composition effect is the major source of the income difference between children from rich families and from poor families. However, the income structure effect contributes to the income gap for low income children.