本文利用財政部財稅資料中心的母體層級報稅資料，探討2004年至2022年共19年間的性別勞動所得差異，發現此期間男女勞動所得差異整體而言沒有擴大或縮小的趨勢，大致維持在23%，平均而言，女性平均勞動所得比男性平均勞動所得低23%。並且本文主要依據Barth and Mastekaasa (1996)的架構將男女勞動所得差異拆解為兩個面向：廠商間的差異和廠商內的差異。本文實證結果發現，大約有22%的性別勞動所得差異來自廠商間，另外78%則是來自廠商內部。

在細部觀察各年間的性別勞動所得差異時，本研究亦發現景氣循環和男女勞動所得有一定的關聯，一般而言，當景氣進入收縮期時，男女勞動所得的差異縮小；反之，景氣進入擴張期時，男女勞動所得的差異擴大。此外，以個人特性如年齡而言，越高齡性別勞動所得差異越大；以廠商特性而言，女性比例越高的廠商其平均勞動所得越低且成長速度較慢。

This study uses tax data from the Fiscal Information Agency’s master-level taxpayer database to examine the gender income disparity in labor earnings from 2004 to 2022, a span of 19 years. The findings reveal that the gender pay gap has neither widened nor narrowed significantly over this period, maintaining a consistent average where women’s earnings are approximately 23% lower than men’s.

Following the framework of Barth and Mastekaasa (1996), this paper decomposes the gender pay gap into two dimensions: between and within establishment components. The empirical results indicate that about 22% of the gender earnings difference is attributable to inter-firm variations, while the remaining 78% stems from within-firm disparities.

A closer examination of the annual data also suggests a correlation between economic cycles and the gender pay gap. Typically, the disparity tends to decrease during economic downturns and increase during periods of expansion. Moreover, personal characteristics such as age show that the gender pay gap widens with age. Regarding firm characteristics, firms with a higher proportion of female employees tend to have lower average earnings and slower growth rates.

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