廠商國際貿易活動與員工薪資水準和薪資不均等的關聯：臺灣製造業實證研究

International Trade and Wage Inequality: An Empirical Study of Taiwanese Manufacturing Firms

本研究串聯2007至2016年臺灣財政部的海關進出口、個人薪資所得稅、廠商營所稅等資料與勞動部的勞保資料，藉此獨特的廠商與員工合併資料探討臺灣製造業廠商的員工薪資不均等與廠商貿易活動的關聯。研究結果發現，廠商參與進出口與貿易規模和廠商內員工薪資水準及薪資不均度有顯著的正向關聯。此外，本研究利用分量迴歸模型分析廠商貿易活動與員工薪資在不同所得分量位置的關聯，實證發現較高薪資層級員工的貿易薪資溢酬遠高於較低薪資層級員工，因此廠商對外貿易活動明顯對高薪資員工較為有利。

This paper empirically investigates how manufacturing firms’ importing and exporting activities are connected to within-firm average wages and wage inequality. Using a unique employer-employee matched data set created by linking detailed customs data from Taiwanese firms on imports and exports with corporate income tax files, employee wage data from personal income tax, and labor insurance data for the period of 2007 to 2016, our findings suggest that firms’ participation in importing and exporting as well as the value of imports and exports have a positive association with firms’ average wage and wage dispersion. Further, we use a quantile regression model to analyze the relation between importing or exporting activities and wage at different wage percentiles. Our empirical evidence suggests that the importing and exporting premium is larger for higher wage percentiles than for lower wage percentiles. These findings indicate that international trade is more beneficial for higher wage workers.