本文以1980年代至2001年臺灣加入WTO前的人力運用調查資料合併進出口貿易統計資料, 觀察進口關稅調降對不同製造業勞工平均薪資的影響。本文以進口商品稅收除以進口商品總值所得的實質關稅作為關鍵的解釋變數, 並根據 citet{mincer1974} 人力資本理論估計薪資函數。為了討論不同製造業實質關稅調降對個別產業勞工薪資的影響, 本文除了控制產業和時間的固定效果外, 加入產業和實質關稅的交乘項。 實證結果顯示多數的產業在較高的關稅下, 勞工薪資較高。 對於原料仰賴進口的產業, 進口關稅越高, 對勞工薪資有負面影響,但控制產業淨出口占該產業總生產比後, 仰賴進口產業關稅對薪資的影響就不顯著。另外, 本文也使用分量回歸模型分析產業內不同所得階層受實質關稅的影響, 結果顯示低所得階層勞工較為敏感, 其影響程度較高所得階層來得高。
In this study, the impact of tariff-cut on different industrial workers' wage was analyzed using combined data of Manpower Utilization Surveys and trade statistics from 1982 to 2001, the year before Taiwan joined WTO. To evaluate wage change, we used Mincer's wage funtion (1974) derived from human capital theory and added real tariff, which is represended by each industry's total tariff revenue divided by their respective total import value, as independent variable. We controled industries'and time fixed effect plus interaction term of industry and real tariff to distinguish tariff influence on the wage of each industry. In most industries, higher tariff resulted in higher wage. For industries relying on imported raw material, higher tariff had negative impact on wage instead. Tariff had no signifiant impact on wage in those industries when the percentage of net export value to the total output was controlled. Also, analysis using quantile regression model revealed that effective tariff had varying influence on different income levels within an industry. Lower income levels were more prominently affected.