本文利用行政院主計處之人力運用擬-追蹤調查資料庫（Manpower Utilization Quasi-longitudinal Survey，MUQLS）的資料，研究期間為1990~2004年共計15年，建立一組擬追蹤資料實證，以探討台灣研究所教育程度之勞動者相對於大學教育勞動者之間是否存在顯著的教育報酬，並且觀察此高等教育報酬的變化趨勢。此外，本論文亦探討研究所教育擴張政策導致之勞動供給的「量」與「質」兩方面之變化，會對於教育程度為研究所之勞動者個人薪資溢酬影響為何。本文得到的實證結果如下： 1.研究所以上之勞動者確實擁有比大學多的薪資報酬，即高等教育之勞動者確實具有教育報酬。又在本文觀察期間，研究所的教育報酬率約為2.5%~10%間，然而在民國90年後，高等教育報酬有下降的現象。 2. 在考慮勞動者個人無法觀察之異質性下，固定效果模型估計的結果與最小平方估計法下之估結果有很大的差別。由此可知，勞動者個人無法觀察之異質性對其薪資具有顯著的影響力。因此，在探討教育報酬與薪資結構之議題時，若忽略個人無法觀察之異質性，將導致高等教育報酬率估計產生高估偏誤（upward bias）的現象。 3. 針對教育程度為研究所以上的勞動者來分析高等教育勞動者之個人薪資溢酬的部份顯示，受到高等教育擴張政策，造成研究所以上的畢業勞力供給人數上升、與進入研究所的升學率門檻放寬的現象，此兩種情形皆會對個人薪資溢酬的部分產生負向之影響。 This thesis aims to analyze whether and to what extent the graduate education affects personal wage relative to who receive the Belcher degree in Taiwan. Moreover, how the quantity and quality of graduate education influence the wage premium of a worker who has finished the graduate education is also investigated in this study. Utilizing the dataset of Manpower Utilization Quasi-Longitudinal Survey (MUQLS) to construct a quasi-panel data over the 1990-2004 period and employing the technique of double fixed effect model, the empirical results can be summarized as follow: First, relatively to workers have received university degree, the labor of graduate degree really has received a higher pay, implying that there exist an educational premium for graduate education. The rate of returns to graduate education is about 2.5% ~ 10% during the observed period in this study. However, the rate of returns to graduate education is found to drop after 2000. Second, after controlling for unobserved individual heterogeneity, there is a great difference for empirical results between fixed effect and OLS model, indicating that the unobserved individual heterogeneity has apparent influences to the wages. Therefore, the estimates for the return to education of wage structure may suffer an upward bias if the unobserved individual heterogeneity is not taken into account. Third, the expansion policy for higher education increases substantially the supply of graduate students in labor market and then results in a negative impact on the wage of workers of graduate education. Moreover, the education quality measured by the entrance rate of graduate education is also found to have a negative impact on an individual’s wage premium as the education quality lowers.
