國際勞工組織主張最低工資政策係改善低薪問題的政策工具之一，惟在全球化的發展之下，低薪、工作貧窮的問題逐漸被人關注，最低工資的數額越來越無法使勞工過上合理的生活水準，在此背景下，生活工資運動逐漸佔據大眾的視野，而生活工資條例的施行也為就業帶來正面效應。
本研究選擇有施行生活工資制度的英國、美國以及將生活工資概念納入最低工資制度的日本，作為範例，首先，本文將整理各國之最低工資制度，再探討生活工資運動出現的背景及各該生活工資制度詳細內容，並歸納在生活工資制度施行後對經濟、就業所產生的影響，在回顧三國制度後，本文將透過訪談的方式，了解目前台灣基本工資的問題以及在台灣的政治、經濟以及社會環境下，生活工資制度在我國的可行性與可能產生之影響。

International Labour Organization claimed that the Minimum Wage Policy is one of the policy instruments to improve low-wage problems. However, under the development of globalization, the problems of low wage and working poor gradually attracted people’s attention. In this context, living wage movement caught people’s eye and living wage ordinances also had positive effects on employment.
This research chose the United Kingdom and the United States which have already implemented living wage ordinances, and Japan which had brought the concept of living wage in the Act of Minimum Wage as examples. First of all, this article sorted out the minimum wage system in the countries mentioned above, and summarized the impacts on the economy and employment after the implementation of the living wage ordinances. After reviewing the living wage systems in these countries, this research conducted several interviews to understand the problems with the basic wage in Taiwan and the feasibility and possible impact of implementing the living wage system under current Taiwanese political, economic, and social environment.

中文文獻
一、專書
林振賢(2003)，新版勞基法的理論和實務，捷太出版。
張烽益(2014)，論我國勞動者之合宜工資，回顧與前瞻:勞動基準法施行 30 週年論文集。

二、期刊
李健鴻(2016)，從基本工資到最低工資:論台灣的最低工資法制化，台灣 勞工季刊，第 48 期。
辛炳隆(2010)，我國基本工資審議機制之評析，新社會政策，第 12 期。
辛炳隆(2010)，我國基本工資審議機制之評析，新社會政策，第 12 期。
辛炳隆(2016)，論述最低工資、基本工資與生活工資，台灣勞工季刊，第 48 期。
陳巧鐘、苗坤齡(2013)，勞動報酬變動趨勢分析，主計月刊，第 690 期。
陳昱光(2019)，勞資關係進步基本工資宜溫和調漲-台灣大學國家發展研 究所副教授辛炳隆，勞動及職業安全衛生研究季刊，第 27 卷，第 4 期。

三、碩博士論文
廖瑞涓(2011)，勞動基準法中工資定義之法律問題研究，中國文化大學法 學院法律學系碩士論文。

四、研究報告
黃麗璇、黃亦莉、王紫婕(2016)，各主要國家最低(基本)工資調整機制 之研究，勞動部 105 年度委託研究計畫。

英文文獻
Andrea Werner & Ming Lim. (2016). The Ethics of the Living Wage: A Review and Research Agenda. Journal of Business Ethics No.137.
Andrés Marinakis. (2009). The role of ILO in the Development of minimum wages. ILO Century Project.
Chikako Kanki. (2011). Legal Structure of, and Issue with, Japan’s Regional Minimum Wage System: Comparative Study of the UK and French Systems, Including the Social Security Systems. Japan Labor Review, Vol.8.
D’Arcy, C., & Finch, D. (2019). The calculation of a living wage: the UK’s experience. Transfer: European Review of Labour and Research, 25(3).
Department for Business, Energy & Industrial Strategy & HM Treasury. (2020). National Living Wage and National Minimum Wage: Low Pay Commission Remit 2020.
Emmanuel Reynaud. (2017). The International Labour Organization and the Living Wage: A Historical Perspective. Conditions of Work and Employment Series No.90. GLA Economics (2015). A Fairer London: The 2015 Living Wage in London. Great London Authority.
Harry J. Holzer. (2008). LIVING WAGE LAWS: HOW MUCH DO (CAN) THEY MATTER?. IZA Discussion Paper No.3781.
Hiroya Nakakubo. (2009). A New Departure in the Japanese Minimum Wage Legislation. Japan Institute for Labour Policy and Training.
ILO. (2014). General Survey on Minimum Wage Systems. International Labour Conference, 103rd Session.
ILO. (2020). Global Wage Report 2020-21: Wages and minimum wages in the time of COVID-19.
Isao Ohashi. (2011). The Minimum Wage System in Japan: In the Light of Circumstances in the United States and Europe. Japan Labor Review, Vol.8.
Low Pay Commission. (2016). The National Living Wage: A Summary of the LPC’s findings on the £7.20 introductory rate.
Low Pay Commission. (2017). National Minimum Wage Low Pay Commission analysis.
Low Pay Commission. (2019). 20 years of the National Minimum Wage: A history of the UK minimum wage and its effects.
Low Pay Commission. (2019). The National Living Wage Beyond 2020.
Luce, S. (2017). Living wages: a US perspective. Employee Relations, 39.
Mark D. Brenner & Stephanie Luce. (2005). Living Wage Laws in Practice: The Boston, New Haven and Hartford Experiences. PERI Research Report.
Mary Schwartz & Ellen Wilson. (2010). Who Can Afford To Live in a Home? : A look at data from the 2006 American Community Survey. US Census Bureau.
Price V. Fishback & Andrew J. Seltzer. (2020). The Rise of American Minimum Wages, 1912-1968.
Richard Anker. (2011). Estimating a living wage: A methodological review. Conditions of Work and Employment Series No.29.
Thorsten Schulten & Torsten Müller. (2020). Between Poverty Wages And Living Wages: Minimum wage regimes in the European Union. European Studies for social and Labour Market Policy No.1.
Yukiko Abe. (2011). Minimum Wages and Employment in Japan. Japan Labor Review Vol.8.

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