本文係以2002 年至2014 年臺灣各縣市行業之本國勞工及外籍勞工就業人數的合併資料，以及勞保被保險人與事業單位檔案的合併資料，分別從勞工層級與廠商層級的角度來探討引進外籍勞工對整體本國勞動市場以及製造業各行業在薪資與雇用之影響。研究中除了直接以外籍勞工密集度作為解釋變數並以固定效果模型進行分析外，亦採用「差異中的差異」(difference-in-differences) 方法並針對製造業做進一步之驗證。經估計後我們發現，引進外籍勞工對本國勞工之薪資與雇用有負面影響，但此效果隨著性別、職業類型以及行業別的不同而存有明顯差異，然而整體而言仍是以負面影響居多。

This study sets out to investigate the impact of foreign labor on the wages and employment of local workers from both the individual-level and firm-level perspectives. By matching several survey and administrative data-sets from 2002 to 2014, we specifically use the density of foreign labor in each industry and in each firm as the key explanatory variable for the individual-level and firm-level estimations, and further employ the fixed effects model and difference-in-differences approach to deal with the endogenous problem caused by some unobserved factors. Our results show that there is indeed a negative impact of foreign labor on the wages and employment of local workers, but the effects vary significantly with gender, job categories, and industrial classifications.