隨著女性步入職場的人數增加，育兒負擔所帶來的角色衝突也逐漸浮現。為了解決這些挑戰，政府制定育嬰假政策，旨在幫助女性平衡工作和家庭責任。本研究探討育嬰假政策對有偶婦女薪資的影響，資料採「婦女婚育與就業調查」並運用DID方法來進行實證分析。研究發現，對於全體女性而言，育嬰假政策對有偶婦女的薪資並無顯著影響，然而在考慮不同群體時，薪資影響存在差異。對於擁有多名幼小子女的婦女，育嬰假政策會對婦女產生負向薪資影響。此外，不同教育程度的婦女受到政策影響程度也不同，高教育程度的婦女由於面臨高機會成本，會受到政策的負向影響，而低教育程度的婦女則獲得薪資溢價。另外，育嬰假政策對製造業婦女產生正向薪資效果，但對批發零售業婦女薪資無明顯影響，可能與行業的特性有關。這些結果有助於我們深入瞭解育嬰假的政策效果，並為未來的政策改革提供參考。

With the increasing number of women entering the workforce, the role conflict arising from childcare responsibilities has gradually emerged. To address these challenges, the government has implemented parental leave policies aimed at helping women balance work and family responsibilities. This study examines the impact of parental leave policies on the wages of married women, utilizing data from the Woman’s Marriage, Fertility, and Employment Survey and employing the DID method for empirical analysis. The findings reveal that, for the overall female population, parental leave policies have no significant effect on the wages of married women. However, when considering different groups, there are variations in wage effects. Women with multiple young children experience negative wage impacts due to parental leave policies. Additionally, the impact of the policy differs based on the educational level of women, with highly educated women facing negative wage effects due to higher opportunity costs, while women with lower education levels receive wage premiums. Moreover, the study finds that parental leave policies have a positive wage effect on women in the manufacturing industry but show no significant impact on the wages of women in the wholesale and retail industry, possibly due to industry-specific characteristics. These results contribute to a deeper understanding of the policy effects of parental leave and provide valuable insights for future policy reforms.

摘要 i
Abstract ii
壹、 緒論 1
一、 研究背景 1
二、 研究動機 6
貳、 文獻回顧 8
一、 友善家庭政策－性別薪資差距 8
二、 母職薪資懲罰 9
(一) 人力資本理論 9
(二) 補償性差異 10
(三) 雇主歧視 10
(四) 家庭結構 11
三、 育嬰假政策的起源與演變 11
四、 勞動市場之政策效果－育嬰福利政策 14
參、 研究方法 16
一、 資料來源與處理 16
(一) 資料來源 16
(二) 資料處理 16
二、 實證模型設計 17
(一) 理論模型設定:雙重差分模型 (Difference in differences) 17
(二) 理論模型設定:Heckman兩階段估計方法 18
(三) 實證理論模型 19
三、 變數選擇說明 21
(一) 因變數 (Dependent variable) 21
(二) 自變數 (Independent variable) 21
肆、 結果與討論 29
一、 相關變數之基本統計量 29
二、 平行趨勢檢驗結果 33
三、 實證結果探討 34
(一) 育嬰假政策對有偶婦女薪資效果 34
(二) 育嬰假政策對有偶婦女薪資效果：不同幼兒數量之比較 40
(三) 育嬰假政策對有偶婦女薪資效果：高低教育程度之比較 44
(四) 育嬰假政策對有偶婦女薪資效果：製造業與批發零售業之比較 48
伍、 結論 53
陸、 參考文獻 55

李元貞(2014)。《眾女成城:台灣婦運回憶錄（下）》。臺北:女書文化事業有限公司。

俞彥娟(2004)。美國第二波婦女運動歷史研究之回顧:兼評王雅各《台灣婦女解放運動史》。《女學學誌:婦女與性別研究》，18，215-237。

莊慧玲、林世昌(2006)。台灣婦女勞動供給實證研究之發展。《經濟論文叢刊》，34(2): 119-172。

馬財專(2007)。回首來時路:育嬰留職津貼的初步思索。《社區發展季刊》，119，428-446。

陳昭如(2016)。從義務到權利:新舊母性主義下母性保護制度的轉向與重構。《臺大法學論叢》，45(S)，1096-1162。

Abendroth, A. K., Huffman, M. L., & Treas, J. (2014). The parity penalty in life course perspective: Motherhood and occupational status in 13 European countries. American Sociological Review, 79(5), 993-1014.

Albrecht, J. W., Edin, P. A., Sundström, M., & Vroman, S. B. (1999). Career interruptions and subsequent earnings: A reexamination using Swedish data. Journal of Human Resources, 294-311.

Anderson, Patricia M. and Levine, Phillip B. (1999). Child care and mothers’ employment decisions. NBER Working Paper No. w7058, Available at SSRN: https://ssrn.com/abstract=227421

Anderson, D. J., Binder, M., & Krause, K. (2002). The motherhood wage penalty: Which mothers pay it and why? American Economic Review, 92(2), 354-358.

Angrist, J. D., & Pischke, J. (2008). Mostly harmless econometrics: An empiricist’s companion. Princeton University Press.

Becker, G. S. (1985). Human capital, effort, and the sexual division of labor. Journal of Labor Economics, 3(1, Part 2), S33-S58.

Becker, G. S. (1991). A treatise on the family: Enlarged edition. Harvard University Press.

Becker, G.S. (1994) Human capital: A theoretical and empirical analysis, with special reference to education. University of Chicago Press.

Becker, G. S. (2010). The economics of discrimination. University of Chicago Press.

Blau, F. D., & Kahn, L. M. (2007). The gender pay gap: Have women gone as far as they can? Academy of Management Perspectives, 21(1), 7-23.

Blau, F. D., & Kahn, L. M. (2017). The gender wage gap: Extent, trends, and explanations. Journal of Economic Literature, 55(3), 789-865.

Bonnet, F., Vanek, J., & Chen, M. (2019). Women and men in the informal economy: A statistical brief. Manchester, UK: WIEGO.

Budig, M. J., & England, P. (2001). The wage penalty for motherhood. American Sociological Review, 204-225.

Dex, S., Ward, K., & Joshi, H. (2008). Changes in women’s occupations and occupational mobility over 25 years. In J. Scott, S. Dex, & H. Joshi (eds.), Women and employment: Changing lives and new challenges, Edward Elgar Publishing, 54-80.

England, P., Bearak, J., Budig, M. J., & Hodges, M. J. (2016). Do highly paid, highly skilled women experience the largest motherhood penalty? American Sociological Review, 81(6), 1161-1189.

Greene, W. H. (2018). Econometric analysis (8th ed.). Pearson.

Han, W. J., & Waldfogel, J. (2003). Parental leave: The impact of recent legislation on parents’ leave taking. Demography, 40(1), 191-200.

Han, W. J., Ruhm, C., & Waldfogel, J. (2009). Parental leave policies and parents’ employment and leave‐taking. Journal of Policy Analysis and Management 28(1): 29–54.

Heckman, J. J. (1979). Sample selection bias as a specification error. Econometrica, 47(1), 153-161.

Joseph, O., Pailhé, A., Recotillet, I., & Solaz, A. (2013). The economic impact of taking short parental leave: Evaluation of a French reform. Labour Economics, 25, 63-75.

Kleven, H., Landais, C., Posch, J., Steinhauer, A., & Zweimüller, J. (2019). Child penalties across countries: Evidence and explanations. AEA Papers and Proceedings, 109, 122–6, https://doi. org/10.1257/pandp.20191078.

Lai, Y. C., & Masters, S. (2005). The effects of mandatory maternity and pregnancy benefits on women’s wages and employment in Taiwan, 1984–1996. Industrial and Labor Relations Review, 58(2), 274-281.

Lai, Y. C., & Sarkar, S. (2016). Effects of paid parental leave allowance on labor market outcomes in Taiwan. International Journal of Information and Management Science, 27(4), 379-403.

Lalive, R., & Zweimüller, J. (2009). How does parental leave affect fertility and return to work? Evidence from two natural experiments. The Quarterly Journal of Economics, 124(3), 1363-1402.

Liu, Q., & Skans, O. N. (2010). The duration of paid parental leave and children’s scholastic performance. The BE Journal of Economic Analysis & Policy, 10(1).

Mandel, H., & Semyonov, M. (2005). Family policies, wage structures, and gender gaps: Sources of earnings inequality in 20 countries. American Sociological Review, 70(6), 949-967.

Mincer, J. (1958). Investment in human capital and personal income distribution. Journal of Political Economy, 66(4), 281-302.

Mincer, J. (1974). Schooling, experience, and earnings. National Bureau of Economic Research.

Mincer, J., & Ofek, H. (1982). Interrupted work careers: Depreciation and restoration of human capital. Journal of Human Resources, 3-24.

Misra, J., Budig, M., & Boeckmann, I. (2011). Work-family policies and the effects of children on women’s employment hours and wages. Community, Work & Family, 14(2), 139-157.

Pettit, B., & Hook, J. L. (2009). Gendered tradeoffs: Women, family, and workplace inequality in twenty-one countries. Russell Sage Foundation.

Rossin‐Slater, M., Ruhm, C. J., & Waldfogel, J. (2013). The effects of California’s paid family leave program on mothers’ leave‐taking and subsequent labor market outcomes. Journal of Policy Analysis and Management, 32(2), 224-245.

Ruhm, C. J. (1998). The economic consequences of parental leave mandates: Lessons from Europe. The Quarterly Journal of Economics, 113(1), 285-317.

Slaughter, A. M. (2016). Unfinished business: Women men work family. Published by: OneWorld Publications.

Stafford, F. P., & Sundström, M. (1996). Time out for childcare: Signalling and earnings rebound effects for men and women. Labour, 10(3), 609-629.

Summers, L. H. (1989). Some simple economics of mandated benefits. The American Economic Review, 79(2), 177-183.

Waldfogel, J. (1997). The effect of children on women’s wages. American Sociological Review, 209-217.

Waldfogel, J. (1998). The family gap for young women in the United States and Britain: Can maternity leave make a difference? Journal of Labor Economics, 16(3), 505-545.

Waldfogel, J. (1999). The impact of the family and medical leave act. Journal of Policy Analysis and Management 18 (2): 281–302.

Waldfogel, J., Higuchi, Y., & Abe, M. (1999). Family leave policies and women’s retention after childbirth: Evidence from the United States, Britain, and Japan. Journal of Population Economics, 12, 523-545.

Wilde, E. T., Batchelder, L., & Ellwood, D. T. (2010). The mommy track divides: The impact of childbearing on wages of women of differing skill levels (No. w16582). National Bureau of Economic Research.

Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data. MIT Press.

Zabalza, A., & Tzannatos, Z. (1985). The effect of Britain’s anti-discriminatory legislation on relative pay and employment. The Economic Journal, 95(379), 679-699.