政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/151996

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/151996

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政大機構典藏 > 社會科學學院 > 經濟學系 > 學位論文 > Item 140.119/151996

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/151996

題名:	臺灣男女勞動所得差異的分解：廠商的角色 Decomposing the Male/Female Labor Income Gap in Taiwan : the role of firms
作者:	尤立博 Yu, Li-Po
貢獻者:	黃柏鈞 Huang, Po-Chun 尤立博 Yu, Li-Po
關鍵詞:	性別勞動所得差異男女薪資差異性別所得不均固定效果模型薪資差異分解廠商角色 Gender earnings gap in labor income Gender wage disparity Gender income inequality Fixed effects model Decomposition of wage disparities Role of the firm
日期:	2024
上傳時間:	2024-07-01 12:19:25 (UTC+8)
摘要:	本文利用財政部財稅資料中心的母體層級報稅資料，探討2004年至2022年共19年間的性別勞動所得差異，發現此期間男女勞動所得差異整體而言沒有擴大或縮小的趨勢，大致維持在23%，平均而言，女性平均勞動所得比男性平均勞動所得低23%。並且本文主要依據Barth and Mastekaasa (1996)的架構將男女勞動所得差異拆解為兩個面向：廠商間的差異和廠商內的差異。本文實證結果發現，大約有22%的性別勞動所得差異來自廠商間，另外78%則是來自廠商內部。在細部觀察各年間的性別勞動所得差異時，本研究亦發現景氣循環和男女勞動所得有一定的關聯，一般而言，當景氣進入收縮期時，男女勞動所得的差異縮小；反之，景氣進入擴張期時，男女勞動所得的差異擴大。此外，以個人特性如年齡而言，越高齡性別勞動所得差異越大；以廠商特性而言，女性比例越高的廠商其平均勞動所得越低且成長速度較慢。 This study uses tax data from the Fiscal Information Agency’s master-level taxpayer database to examine the gender income disparity in labor earnings from 2004 to 2022, a span of 19 years. The findings reveal that the gender pay gap has neither widened nor narrowed significantly over this period, maintaining a consistent average where women’s earnings are approximately 23% lower than men’s. Following the framework of Barth and Mastekaasa (1996), this paper decomposes the gender pay gap into two dimensions: between and within establishment components. The empirical results indicate that about 22% of the gender earnings difference is attributable to inter-firm variations, while the remaining 78% stems from within-firm disparities. A closer examination of the annual data also suggests a correlation between economic cycles and the gender pay gap. Typically, the disparity tends to decrease during economic downturns and increase during periods of expansion. Moreover, personal characteristics such as age show that the gender pay gap widens with age. Regarding firm characteristics, firms with a higher proportion of female employees tend to have lower average earnings and slower growth rates.
參考文獻:	徐美、陳明郎與方俊德(2006)，「臺灣產業結構變遷和性別歧視對男女薪資溢酬變動趨勢之影響」，《經濟論文叢刊》，34(4)，505-539。張晉芬與杜素豪(2012)，「性別間薪資差距的趨勢與解釋: 新世紀之初的臺灣」，《臺灣的社會變遷1985-2005:社會階層與勞動市場(臺灣社會變遷基本調查系列三之3)》。張晉芬(2017)，「性別平等了嗎? 男性和女性受僱者薪資差距解析」，《未竟的奇蹟：轉型中的臺灣經濟與社會》，160-187。張嘉純(2016)，《產業間性別薪資差異與產業特性之關聯性》，國立政治大學經濟研究所學位論文。 Akerlof, G., and Yellen, J. L.(1990), “The fair wage-effort hypothesis and unemployment,” The Quarterly Journal of Economics, 105, 255–283. Barth, E., and Mastekaasa, A.(1996), “Decomposing the Male/Female Earnings Gap:Within and Between Establishment Differences,” Labour, 10(2), 339–356. Barth, E., Kerr, S. P., and Olivetti, C.(2021), “The dynamics of gender earnings differentials: Evidence from establishment data,” European EconomicReview, 134. Bennedsen, M., Simintzi, E., Tsoutsoura,M., and Wolfenzon, D. (2022), “Do Firms Respond to Gender Pay Gap Transparency?,” The Journal of Finance, 77(4), 2051-2091. Breza, E., Kaur, S., and Shamdasani, Y.(2018), “The morale effects of pay inequality,” The Quarterly Journal of Economics, 133, 611–663. Cullen, Z.and Perez-Truglia, R.(2022), “How much does your boss make? the effects of salary comparisons,” Journal of Political Economy, 130. Card, D., Cardoso, A. R., and Kline, P.(2016), “How much does your boss make?the effects of salary comparisons,” The Quarterly Journal of Economics, 131(2), 633-686. Drechsel-Grau, M., Peichl, A., Schmieder, J., Schmid, K., Walz, H., and Wolter,S.(2022), “Inequality and income dynamics in Germany,” Quantitative Economics, 13(4), 1593-1635. Goldin, C.(2014), “A grand gender convergence: Its last chapter,” American Economic Review, 104, 1091-1119. Petersen, T., and Morgan, L. A.(1995), “Separate and unequal: occupationestablishment sex segregation and the gender wage gap,” American Journal of Sociology, 101, 329-365. SONG, J., PRICE, D. J., GUVENEN, F., BLOOM, N., and WACHTER, T. V.(2019), “A grand gender convergence: Its last chapter,” The Quarterly Journal of Economics, 134(1), 1-50.
描述:	碩士國立政治大學經濟學系 111258034
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0111258034
資料類型:	thesis
顯示於類別:	[經濟學系] 學位論文

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