本研究的目的在探討婚姻與職場女性薪資間，究竟婚姻對將會女性薪資帶來正面抑或是負面的影響？本研究的資料來源為行政院主計處「人力運用調查」民國67年至100年的34個年度問卷資料。研究的第一階段部份，我們分別擷取未婚及已婚女性樣本依據個人特徵對其薪資做估計，另對已婚女性薪資估計式加入家庭變數。第一階段結果發現，教育程度、工作經驗與居住城市都市化程度皆對女性薪資有正面影響，而丈夫薪資對已婚女性薪資也有正面影響，家中擁有子女數會依據子女年齡的不同而分別對已婚女性薪資造成不同的影響：家中若擁有0至6歲子女的女性，其薪資會較高，反之家中擁有7至18歲子女的女性薪資會較低。接著在第二階段，本研究為進一步理解婚姻對女性薪資的影響，保留了已婚女性的個人特徵，將其代入未婚女性之薪資估計式。從34個年度的研究結果發現，台灣女性普遍存在婚姻懲罰效果。為此，本研究更進一步利用總體變數去解釋到底哪些重要的總體因素將會為婚姻帶來薪資懲罰效果，研究發現，總體失業率及女性初婚年齡與薪資懲罰效果間呈正向關係，相對的，服務業國民生產毛額與女性工作者受政府雇用比例則呈負向關係，故其可減緩薪資懲罰效果。本研究期望，藉由上述研究結果能幫助社會了解，相關總體變數與個人婚姻因素間所可能造成的薪資差距間的可能關係為何，並期能更進一步找到改善職場女性婚育環境的可行方向。 This research is aimed at investigating the impact of marriage on women’s earnings. To conduct this study I have used the “Manpower Utilization Survey Data” from 1978 to 2011 collected by Directorate-General of Budget, Accounting and Statistics, Executive Yuan, ROC. In the first part of this research, I collated the relevant data to see how marital status, personal characteristics and family variables can affect a woman’s income. The study has found that years of education, experience in the workforce and living in an urbanized area can all have a positive influence on a woman’s wage. In addition, this study also confirmed that married women were affected by both their husband’s income and the age of their children, i.e., married women in our sample were found to earn more when their children were under the age of six years, though those with children between the ages of seven to eighteen showed to earn less. In the second part of this research, I retained all the personal characteristics of married women, and substituted them into the estimation formula of unmarried women. This study found that married Taiwanese women received less income than their unmarried counterparts, and this also referred to as the “wage penalty.” As such, this study moved a step further by collecting relevant macroeconomic or relevant social variables in order to explain possible factors that actually resulted in wage penalty on married women in Taiwan. Our study shows that unemployment rates and the first marriage age of women all have a positive influence on the penalty effect, but GDP in service industry and the proportion of female workers employed by government all have a negative influence on the penalty effect. It is my hope that this research will shed some light as to the relationship between these macroeconomic factors and the marriage penalty on women. Subsequent policies could be drawn so as to improve equality within the workplace.
