本研究利用 2004 至 2024 年財政部財政資訊中心的行政稅務資料，探討台灣性別薪資差距的趨勢與企業層級來源。透過建立 AKM 模型並應用 Kitagawa-Oaxaca-Blinder 拆解法，研究發現企業薪資溢酬 (firm premiums) 解釋了 50.7% 的整體薪資差距。此一差距主要源自於企業內部不平等的給薪效應 (pay-setting)，其解釋了 84.0% 的溢酬差距。此外，工具變數的估計結果揭示了經濟租分享 (rent-sharing) 的不對稱性：相較於男性，女性勞工僅能獲取約 91% 的企業特定經濟租。
儘管企業內的給薪差異仍是性別薪資差距的最主要來源，但拆解結果顯示，排序效應 (sorting effect) 隨時間推移而持續增強。過去二十年間，企業內的給薪效應減少了一半，此一長期趨勢與台灣基本工資的連續調漲在時間上呈現相關性；然而，企業間的排序效應卻成長了近三倍。此一攀升的排序效應與台灣高科技產業的擴張存在關聯性。在科技業擴張的過程中，其所得成長不成比例地集中於男性頂端薪資，且該產業的女性就業份額呈現下降，並具備最顯著的企業溢酬差距。基於上述描述性證據，本研究推估，儘管企業內給薪差異持續主導整體差距，但高薪產業的性別組成差異，是近年薪資不平等擴大的重要關聯因素。

This study investigates the dynamics and firm-level sources of Taiwan's gender earnings gap using administrative tax data from the Fiscal Information Agency spanning 2004 to 2024. Using an AKM model and Kitagawa-Oaxaca-Blinder decomposition, we find that firm premiums account for 50.7% of the overall gap. This disparity is primarily driven by unequal within-firm pay-setting, explaining 84.0% of the premium gap. Furthermore, instrumental variable estimates reveal rent-sharing asymmetry: female workers capture approximately 91% of firm-specific economic rents relative to men.
While within-firm compensation differences remain the primary source of the gender earnings gap, decomposition results indicate that the sorting effect has grown steadily over time. Over the past two decades, the within-firm pay-setting effect halved; this long-term trend is temporally correlated with consecutive minimum wage increases in Taiwan. In contrast, the between-firm sorting effect nearly tripled. This rising sorting effect is associated with the expansion of Taiwan's high-tech sector. During this expansion, earnings growth has disproportionately concentrated among top male earners, while the sector experienced a decline in its female employment share and exhibited the largest firm premium gap. Based on these descriptive findings, we infer that although within-firm pay disparity continues to dominate the overall gap, gender compositional differences in high-paying sectors serve as a key correlate of the recent widening of earnings inequality.

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