本文利用財政資訊中心（FIA）的資料，探討導致台灣薪資不均上升的因素，特別是比較2004年至2022年間公司間因素或是公司內因素哪一個因素影響較大。研究方法使用了變異數分解和AKM模型來探討分隔效應和分類效應。

第一個發現是，從2004年至2022年間，公司間變異的增加在2010年後對總變異的增加有顯著貢獻。第二個發現是，儘管2022年產業內變異的增加值略大於產業間變異的增加值，但產業間變異的成長率高於產業內變異的成長率。第三個發現是，表示相同薪資水平的工作者趨向於一起工作的分隔效應顯著增加。相反地，表示高薪資工作者趨向於在高平均工資企業工作的分類效應大幅減少。

This paper employs data from the Fiscal Information Agency (FIA) to explore the factors contributing to rising wage inequality in Taiwan, specifically examining whether the between-firm factor or within-firm factor plays a larger role between 2004 and 2022. The methods we use are variance decomposition and the AKM model to discuss segregation and sorting effects.

The first finding is that between 2004 and 2022, the increase in between-firm variance contributes significantly to the overall variance increase after 2010. The second finding is that the growth rate of between-industry variance is greater than that of within-industry variance, despite the increase in the value of within-industry variance being slightly larger than that of between-industry variance in 2022. The third finding is that the segregation effect, which represents workers of the same wage level tending to work together, has increased significantly. Conversely, the sorting effect, which represents high-wage workers tending to work in high average wage firms, has largely decreased.

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