貿易自由化引發相對工資變動議題，長久以來為諸多經濟學家研究之焦點。臺灣於2002年1月1日正式成為世界貿易組織會員，在逐步撤除貿易障礙藩籬之際，產業結構與貿易型態的調整勢必帶動引申勞動需求改變，進而影響工資結構。研究以特定要素理論觀點出發，考慮技術勞動短期內不易快速或不需成本地在產業間自由移動的現象，使用全球貿易分析（Global Trade Analysis Project, GTAP）模型進行臺灣入會進口關稅減讓政策模擬，以檢視貿易自由化對臺灣地區技術與非技術勞動工資變動之影響。本研究結果顯示，技術勞動所得變動方向端視其所屬部門之競爭力而定，進口關稅減讓政策有助於提升出口強勢部門之技術勞動工資，然對進口強勢部門之技術勞動不利，至於水平競爭部門之技術勞動工資則或有增減，而可在生產部門間自由移動的非技術勞動因貿易自由化而受惠。綜合而言，本研究實證結果與特定要素理論一致。

The Impact of trade liberalization on wage differential has long been a subject of research interest. Following its successful WTO accession in January 2002, Taiwan's economy would experience a transition arising from the reduction of trade barriers. The openness of the domestic market has an impact not only on trade pattern and national industrial structure, but also on derived labor demand as well as wage differential. The goal of this research is to explore the implications of tariff reduction on relative wage from the perspective of the specific factors theory. The scenarios of tariff reduction are simulated by the Global Trade Analysis Project (GTAP). Our empirical results indicate that the changes in skilled labor wages crucially hinge on the competitiveness of the production sectors. Tariff reduction will benefit the skilled labor of the export competitive sectors, and vice versa. Its impacts on the skilled labor of the horizontal competitive sectors are ambiguous. Furthermore, the unskilled labor wage will increase. In sum, our simulation results are consistent with the conclusions drawn from the specific factors theory.