使用台灣財稅資料評估提高最低工資之影響

Evaluating the Effect of Minimum Wage Increases: Evidence from Taiwan's Tax Record

汪品兆(Pin-Chao Wang)

指導教授 ： 林明仁

國立臺灣大學/社會科學院/經濟學研究所/碩士(2019年)

https://doi.org/10.6342/NTU201902675

摘要

本文使用所得稅資料評估2007年基本工資調升對低薪勞工的影響。我們發現這個政策有其效果，許多直接受影響勞工在2008年領取到新的基本工資，但是基本工資調升也顯著降低勞工領取到超過基本工資收入的機率。我們估計的彈性是-1.46，也就是說基本工資每調升1%，就會降低該機率-1.46%。這個效果對年長者、女性、大型組織雇員以及都會區勞工影響更大，且使用不同的對照組與樣本選取方式都得到類似的估計。但因為資料限制，我們無法精確詮釋這個結果，也不能斷定受影響勞工的福利變化。

關鍵字

最低工資 ； 行政資料 ； 財稅資料 ； 基本工資 ； 差異中的差異法

並列摘要

We use income tax record to evaluate the impact of the 2007 minimum wage increase in Taiwan on low-wage workers. The policy is effective. Considerable proportions of directly affected workers received exactly the new minimum wage in 2008. However, we also find that minimum wage increase significantly reduced the probability of receiving an annual salary higher than the minimum wage. The average elasticity of our preferred estimation is -1.46, which means the 1% increase in minimum wage will reduce the probability -1.46%. The effects are larger on elders, females, workers of larger organizations, and workers from urban areas. Our results are robust to different choices of control groups and sample selection. Under the limitation of data, we cannot interpret the results explicitly and assert the welfare change.

並列關鍵字

Minimum wage ； Administration data ； Tax record ； Basic wage ； Difference-in-differences

參考文獻

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