在台灣勞動市場中始終存在的性別歧視的問題,也是普遍經濟研究學者們大多數都認同的,在傳統台灣勞動市場過去女性在傳統文化教育薰陶下,以賢妻良母角色自許,因此女性受到的教育程度及工作經驗往往比男性低,隨著大環境的改變,逐漸將女性勞動力視為重要性且更是國家社會經濟永續發展的支柱,鼓勵女性積極參與勞動市場,提升國家競爭力。 本研究之主要研究目的為探討台灣經濟在金融海嘯前(西元2006年至西元2008年)與金融海嘯後(西元2010年至西元2013年),對於兩性對於在勞動生產力、教育程度、婚姻狀況、工作身份是否會反應在薪資上,分別使用相關性分析、普通最小平方法(ordinary least squares;OLS)、薪資差異分析模型(Difference in difference, DID)。 實證結果得知無論是在金融海嘯前或是金融海嘯後男性薪資都顯著性高於女性,雖然薪資差異在金融海嘯後有逐年呈現縮小的趨勢,這說明兩性在勞動市場生產力差異越來越小,且女性平均在教育程度上也逐年提高,但無論是否受到環境影響,這顯示出台灣勞動市場存在著嚴重的性別歧視,且是長年的明顯影響 ;This study investigates whether the economy of Taiwan will reflect the salary in labor productivity, education level, marriage and work status, those before and after the financial tsunami (A.D. 2006 to A.D. 2008; A.D. 2010 to A.D. 2013) and using Correlation Analysis, Ordinary Least Squares (OLS), and Difference In Difference (DID) to break down. The empirical results show that the male salaries are significantly higher than females’ during the financial tsunami. Although the gap of the average salary by gender would decrease year by year after the financial tsunami, that confirms the difference in productivity between the gender in the labor market was narrowing and the average level of education for women was increasing annually. Whether they were affected by the other factors or not, it shows that there has serious gender discrimination in the labor market in Taiwan, and it expected to be a long-term effect significantly.