本研究實證資料採用交通部統計處「台灣地區自用小客車使用狀況調查」問卷資料，分別為85、87、89及91年等四年度。利用半參數與非參數迴歸估計法，探討影響家計部門對於汽油消費的因素，及家計單位在不同的所得水準及年齡層下，汽油需求彈性是否有所不同？最後，並利用油品分類（九二、九五和九八無鉛汽油），個別估計與分析價格彈性和所得彈性的異同。
研究結果發現，所得越高、男性駕駛者、家中持有車數越多及排氣量越大等，對汽油消費需求有正向的影響；而油價上漲、乘坐人數越多、車齡越老舊（在十年以內）及燃油效率越高，對汽油消費需求有負向的影響。另外，所得大於6萬元者，其所得彈性比所得少於6萬者大。而年齡小於25歲者，隨著年齡增加，對汽油的消費會遞增。年齡大於25歲者，則是隨著年齡增加，汽油消費遞減。
總樣本的汽油需求價格彈性為-0.335，富有彈性（此為與其他文獻之比較論點）。以油品種類來劃分之估計結果，九二無鉛汽油及九五無鉛汽油之價格彈性，分別為-0.356與-0.349，隱含若以價格為政策手段來抑制汽油消費，可能會有不錯的成效。在所得彈性方面，總樣本的汽油需求所得彈性為0.139，而九二、九五及九八無鉛汽油各為0.127、0.133與0.276。如此的估計結果隱含，當家計面所得提升時，九八、九五無鉛汽油的需求量可能會高過九二無鉛汽油。當景氣開始好轉時，廠商可以多生產九八及九五無鉛汽油，以備供給。

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