本文使用財政部的廠商報稅、海關以及個人綜合所得稅資料,分析台灣製造業廠商的進口中間財價格,對於廠商薪資與勞動生產力的關聯,以此研究高薪資的公司是否會選擇使用高價位的進口中間財。本文在控制產品、來源國與年份之後,在產業內,發現薪資、勞動生產力與進口中間財價格顯著正相關,並且近一步區分電子業與非電子業時,都可得到薪資與進口中間財價格正相關的結果,可能原因為電子業與非電子業都重視勞工品質與進口中間財品質的關聯。不過當控制廠商固定效果時,僅非電子業的名目薪資會顯著影響進口價格,而電子業的名目薪資與名目中間財價格的關連並不顯著。最後本文也使用進口中間財的前五大主要產品非石油的來源國的資料,比較薪資與中間財價格的相關性,在控制產品、年份以及產業後,來自美國的商品迴歸係數將顯著大於來自中國的商品,可能原因是來源美國的進口中間財相較起來品質較高,因此廠商更加重視中間財價格與薪資的關聯。
This paper uses data on corporate income tax, customs and personal income tax from the Fiscal Information Agency, Ministry of Finance to investigate the connection among the price of imported intermediate goods, wages and labor productivity for Taiwanese manufacturing firms, examining whether firms with higher salary would use higher quality imported intermediate inputs. After controlling for product-country-year fixed effects and industry fixed effects, there is a significant positive correlation between firm wages and the price of imported intermediate goods. After controlling for firm fixed effects, the positive correlation between wages and prices could only be found in non-electronic industries. This paper also uses the subsample of the top five countries whose major exports are not oil products. The coefficient estimates for wage is larger for the US than for China. A possible explanation is that after controlling for product-year fixed effects, U.S.-sourced intermediate goods are of higher quality, prompting manufacturers to pay closer attention to the relationship between their prices and wages.