以財稅資料分析台灣勞動市場的配對與所得不均

Sorting in the Taiwanese Labor Market: An Analysis Based on Tax Record Data

謝定原(Din-Yuan Hsieh)

指導教授 ： 蔡宜展

國立臺灣大學/社會科學院/經濟學研究所/碩士(2021年)

https://doi.org/10.6342/NTU202102073

摘要

本文利用財政部財政資訊中心個人所得的財稅資料，檢驗台灣勞動市場配對狀況，根據AKM的配對指標，勞工與廠商固定效果的相關係數是一接近零的負值，顯示高能力的員工並沒有與高生產力的廠商間存在正向配對。上述發現與過去文獻的結果一致。我們也利用AKM架構將所得進行變異數分解，我們發現所得變異數在過去的十五年間並沒有太大的改變，其中，個人與公司的配對程度大致相同。此外，我們比較公營企業與民營企業在勞動市場的配對情況，我們發現上市櫃公司的配對情況有顯著優於公營企業。最後，我們使用差異中之差異分析方法(difference-in-difference, DiD)，來探討一例一休政策對勞動市場配對的影響。我們發現，該政策對勞動配對情形並沒有顯著的效果。

關鍵字

行政資料 ； 配對指標 ； 所得不均 ； 差異中之差異 ； 一例一休

並列摘要

This paper uses Taiwan's administrative data to study the sorting of thelabor market. We find that more productive companies are not matched withmore skilled workers, based on the measures proposed by Abowd, Kramarzand Margolis (AKM). This result is consistent with previous findings thatthe fixed characteristics of workers and their employers is close to zero andsometimes negative. We also use the variance decomposition under the AKMframework to check the changes in annual logarithmic income. We find thatthe variance of log income and the degree of sorting between workers andfirms remained relatively constant during our sample period. In addition,we compared the sorting of listed companies and the Public enterprise. Wefind that the sorting of listed companies is significantly better than that ofthe Public enterprise. Finally, we evaluated the effect of one fixed and oneflexible day off per week, a specific labor market reform that took effect from2017. In particular, we studied the revised labor law by applying the methodof difference in difference, with regard to the labor market sorting. We findthat the impact of the revised labor market reform is not statistically differentfrom zero at the 5% significance level.

並列關鍵字

administrative data ； measure of sorting ； income inequality ； difference in difference ； one regular leave day and one rest day

參考文獻

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