Higher education plays a crucial role in cultivating professional talent and driving long‐term national development. In Taiwan, the historical reliance on a single, unified national examination for university admissions has evolved into a diversified admission system since the 1990s. This study rigorously investigates whether these admission system reforms have actually enhanced equal educational opportunities across socio‐economic strata. Using tax data from 2009 to 2018, we examine both the enrollment composition at top universities and the subsequent salary premiums that graduates receive after entering the labor market. The analysis reveals that, post‐reform, the proportion of studen ... continue reading->