兩性薪資差異一直以來皆是勞動經濟領域中的重要議題，雖然目前已有不少文獻專注於兩性之間薪資差異的影響因素進行討論，但鮮少文獻針對「兩性工作平等法」對性別薪資差異的影響進行研究。故本研究企圖以1999 年至2005 年的人力運用調查資料為基礎，並使用差異中的差異佐以傾向分數配對法(difference-in-differencespropensity score matching) 與三重差異法(difference-in-differencesin-differences)來估計此法對性別薪資差異影響之政策效果。在利用不同的實驗組與控制組分析後，本研究發現此法施行將有助於兩性薪資差異縮小。

Despite a growing strand of literature investigating the determinants of gender wage differentials, there is still little evidence on the relationship between gender equality law and gender wage differentials. Therefore, this research investigates the impacts of gender equality law on gender wage differentials in Taiwan. We utilize the 1999-2005 Manpower Utilization Survey as the empirical foundation and employ difference-in-differences with propensity score matching and the difference-in-differences-in-differences method for our examination of the policy effects. By setting different treatment and control groups, our results show that the wage of female workers has increased while the wage of male workers has not changed significantly after implementation of the gender equality law. Therefore, implementation of this law helped contribute to reducing gender wage differentials in Taiwan.