本研究使用2007年台灣社會變遷基本調查（第五期第三次：階層組），研究18至64歲男女薪資差異的主因。在薪資方程式中納入了生活滿意與否、負面態度、風險態度、社會不公平、信任、好勝心等六個態度變數，並使用Oaxaca-Ransom薪資分解法探討兩性薪資差異是來自於稟賦數量差異，或者來自於稟賦報酬率差異。並進一步分解薪資結構，以了解態度在兩性薪資差異上是否為一個重要的影響因素，若態度並非兩性薪資差異的主因，則其在兩性薪資差異間的角色為何？
    實證發現修正樣本選擇偏誤之男女薪資差異為0.5556至0.5961，而本文所偏好放入態度與擁有電腦配適值之模型顯示，男性人力資本稟賦報酬率平均而言比女性人力資本稟賦報酬率高，此男女稟賦報酬率差異，導致男女薪資差距擴大1.4334；女性態度稟賦報酬率平均而言比男性態度稟賦報酬率高，此男女稟賦報酬率差異，導致男女薪資差距縮小0.6018。在稟賦數量方面，男性人力資本稟賦數量比女性低，導致男女薪資差距縮小0.0069；男性態度稟賦數量比女性低，導致男女薪資差距縮小0.2299。勞動市場存在性別歧視，態度雖非男女薪資差異的主因，但是它仍然使男女薪資差異縮小達0.8317之多。因女性的態度稟賦報酬率較高，故女性可以透過態度的調整來為自己加分，並藉此縮小與男性之間的薪資差距。

This paper investigates the role of attitudes in gender wage gap in Taiwan using the Social Change Survey 2007.  We include six variables measuring individual’s attitudes in the wage regression: satisfaction with life, negative feeling, risk attitude, perception of social justice, trust, and ambition.  Heckman’s sample selection bias correction method is employed to ensure that our estimates are consistent.  We instrument the attitude variables in order to account for the potential endogeneity and simultaneity problems.
    The Oaxaca-Ransom decomposition results indicate that the gender wage gap is between 0.5556 and 0.5961.  The rate of return on male human capital variables is higher than female, thereby widening the wage gap by 1.4334.  The rate of return on female attitude variables is higher than that of male, shrinking the wage gap by 0.6018.  Males on average posses less human capital than female, causing the gender wage gap to shrink by 0.0069.   Differences in the level of attitude variables decrease the wage gap by 0.2299.  These findings indicate that differences in attitudes and the rate of returns to attitudes combined decrease the gender wage gap by 0.8317.  Since females enjoy higher returns to attitudes, they can effectively increase their wages by adjusting their attitude.

目錄
第一章  緒論 1
第二章  文獻回顧 3
2.1   男女薪資差異 3
2.2   態度對薪資之影響 5
第三章  研究方法與模型 11
3.1   Heckman樣本選擇偏誤校正 11
3.2   二階段最小平方法 15
3.3   Oaxaca-Ransom薪資分解法 16
第四章  樣本資料 23
4.1   資料來源 23
4.2   研究對象與變數定義 25
4.3   樣本統計量 35
第五章  實證結果與分析 38
5.1   有無工作迴歸結果 39
5.2   2SLS第一階段結果 41
5.3   薪資方程式結果 49
5.4   Oaxaca-Ransom薪資分解結果分析 63
第六章  結論 70
參考文獻 73

表目錄
表1  變數定義 31
表2  男性薪資方程式樣本統計量 36
表3  女性薪資方程式樣本統計量 37
表4  有無工作之Probit迴歸估計結果 40
表5  男性態度之迴歸估計結果 45
表6  女性態度之迴歸估計結果 47
表7  男性之未放入inverse Mill's ratio薪資方程式估計結果 57
表8  男性之放入inverse Mill's ratio薪資方程式估計結果 58
表9  女性之未放入inverse Mill's ratio薪資方程式估計結果 59
表10 女性之放入inverse Mill's ratio薪資方程式估計結果 60
表11 男女合併之未放入inverse Mill's ratio薪資方程式估計結果61
表12 男女合併之放入inverse Mill's ratio薪資方程式估計結果 62
表13 Oaxaca-Ransom男女薪資差異分解 67
表14 Oaxaca-Ransom男女薪資差異細部分解 68
表15 修正樣本選擇偏誤之Oaxaca-Ransom男女薪資差異分解 69


圖目錄
圖1  研究流程圖 21
圖2  計量方法流程圖 22

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