有鑑於人口老化可能造成未來勞動力不足，促進中高齡勞工持續就業已成為各國致力的政策方向。然而一些因素造成中高齡不想維持原本的工作型態，此時漸進式退休就成為繼續工作與直接退休外的第三種選擇。漸進式退休在國外已累積不少研究文獻，台灣相關的討論則甚少。本研究將使用國民健康局「中老年身心社會生活狀況長期追蹤調查」1989年到2007年共6波的資料，自行定義兩種漸進式退休模式：(1) 從事銜接性工作；(2) 領過退休金後繼續工作，來了解台灣中高齡者從事漸進式退休的狀況，同時探究影響從事漸進式退休可能的因素。
研究結果顯示：不同的定義產生頗為懸殊的漸進式退休比例，「領退休金後繼續工作」的比例為41.72%，高於「從事銜接性工作」的20.04%。影響因素方面，在「銜接性工作」定義中，較年輕者、夫妻總收入較低者、自營工作者較可能從事漸進式退休；在「領退休金後繼續工作」定義中，男性、自評經濟狀況較差、夫妻總收入較高、自評健康狀況較好、自營工作者、藍領工作者較可能從事漸進式退休。除了影響因素之外，藉由觀察研究數據，我們也發現中高齡的退休過程並非單方面地朝退休移動，而是在全時工作、部分工時工作與退休間持續轉換。
根據研究結果與討論，本研究提出以下政策建議：(1)改善年齡歧視問題；(2)改變提早退休的制度誘因；(3)增加中高齡就業機會；(4)促進彈性退休模式。多元、彈性的退休途徑是世界的潮流，漸進式退休值得更多的學術研究及實務方案投入。

As a result of the aging population across the world, middle-aged and older workers play a key role in the labor market that is likely to face supply shortage in the near future. Gradual retirement gives these workers an alternative other than full-time work or complete retirement. While most related studies are based on the situations of the U.S. and European countries, this study attempts to better understand the case of Taiwan by examining the factors for gradual retirement among Taiwanese middle-aged and older workers.
Using data from Taiwan Longitudinal Study on Aging (TLSA), we employed logistic regression models to explore the factors that affect an individual’s decision on taking gradual retirement. Two different definitions of gradual retirement including taking bridge jobs and working after receiving retirement benefit are used.
The results show that the utilization of bridge jobs was more common among younger respondents, respondents with higher income and respondents are self-employed. We also found that keeping work after receiving retirement benefits was more common among male, self-employed and blue-collared respondent, respondents at poorer self-assessed financial status, respondents with higher income and respondents with better self-assessed health status. Besides, we suggest that the retirement process of middle-aged and older workers are not a single-direction pathway but a continual transferal between full time work, part-time work and retirement.
Some policy recommendations are provided based on the results. First, address ageism in the labor market; Second, modify the related laws that induce early retirement; Third, provide both full time and part-time employment for middle-aged and older workers; Last, promote flexible employment. It is a global trend that work and retirement become more flexible and blurred. Gradual retirement deserves more research and practice.

內政部統計處（2011）。我國生命表。http://www.moi.gov.tw/stat/life.aspx，上網日期：2013年4月15日。
王儷玲、林盈課（2011)。我國退休基金管理制度之研究，行政院研考會委託研究報告（報告編號：RDEC-RES-099-022)，未出版。
考試院銓敘部（2012）。銓敘部101年公務人員概況統計，http://www.mocs.gov.tw/pages/detail.aspx?Node=1058&Page=3992&Index=4，上網日期：2013年5月13日。
行政院主計處（2010）。總體統計資料庫-勞工統計，http://ebas1.ebas.gov.tw/pxweb/Dialog/statfile9L.asp，上網日期：2013年1月23日。
行政院主計處100年受僱員工動向調查統計結果綜合分析，http://www.stat.gov.tw/public/Attachment/211216305771.pdf，上網日期：2012年11月10日。
行政院勞委會（2008）。部分工時勞動權益，勞工雙月刊（台灣勞工)，第13期，p.130-136。
行政院勞委會八十八年中高年勞工就業狀況調查報告（1999），http://statdb.cla.gov.tw/html/svy88/8806menu.htm，上網日期：2012年12月1日。
行政院勞保局（2012）。勞保局101年統計年報，http://www.bli.gov.tw/attachment_file/report/year/101/h060.htm，上網日期：2013年5月12日。
呂建德、葉秀珍、魏書娥（2010）。退休人力資源活化策略。行政院研考會委託研究報告（報告編號：RDEC-RES-098-020)，未出版。
林沛瑾(2010)。企業的中高齡人力資源運用經驗─以「特力屋」為例。成功大學老年學研究所碩士論文，未出版，台南市。
美國勞動統計局中高齡勞動參與率統計，http://www.bls.gov/emp/ep_table_303.htm，上網日期：2012年11月13日。
黃源協、蕭文高（2006)。社會政策與社會立法。台北市：雙葉。
劉梅君（1993），退休研究對中高齡人力資源運用的意義。政大勞動學報，3，169-195。
顏兆農（2007）。中高齡退休專業人力再運用之研究--以企業需求為導向。政治大學勞工研究所碩士論文，未出版，台北市
Mastercard Worldwide（2011）. MasterCard 調查指香港家長月花超過一成收入於子女教育. Mastercard 新聞發布。 http://www.mastercard.com/hkc/personal/zh/wce/PDF/HK_MasterCard_Consumer_Purchasing_Priorities_Education_zh.pdf.。上網日期：2013年5月10日。
Abhayaratna J.,Andrews, L., Nuch H., Podbury T. （2008). Part Time Employment: the Australian experience. Ch8, Factors affecting the part time employment of older workers. （p.117-126). Australia: Australian Productivity Commission.
Adams, G. & Rau, B.(2004).Job Seeking among Retirees Seeking Bridge Employment. Personnel psychology, 57,719-744.
Allen S.G., Clark R.L., Ghent L.S.(2004). Phasing into Retirement. Industrial and Labor Relations Review, 58(1),112-127
Bloemen, H.(2006).The Impact of Wealth on Job Exit Rates of Elderly Workers in the Netherlands. Netherland: Netspar Discussion Paper.
Bloemen, H.G.(2009). Private Wealth and Job Exit at Older Age: A Random
Cahill, K.E., Giandrea ,M.D., Quinn, J.F. (2006). Retirement Patterns from Career Employment. The Gerontologist, 46(4), 514-523.
Cahill, K.E., Giandrea M.D., Quinn J.F.(2012). Bridge Employment. In Wang M.(Ed.), The Oxford Handbook of Retirement (pp. 293-310). New York : Oxford University Press.
Carstensen,L.L., Isaacowitz, D.M., Charles, S.T.(1999). Taking Time Seriously:A Theory of Socioemotional Selectivity. American Psychologist,54(3),165-181.
Casey, B. H. (2005). The employment of older people: Can we learn from Japan? The Geneva Papers on Risk and Insurance - Issues and Practice, 30(4), 620-637.
Chen, Y.P. &Scott, J.C.(2006), Phased Retirement: Who Opts for It and Toward What End? European Papers on the New Welfare, 6,16-28.
Cheng, J., Chiang, C.H.(2012).Phased Retirement for Older Workers in Taiwan. Journal of Family Economics Issue (2012) 33:328–337.
Davis, M.A.(2003).Factors Related to Bridge Employment Participation among Private Sector Early Retirees. Journal of Vocational Behavior, 63, 55–71.
De Vaus, D., Wells, Y., Kendig, H.,Quine, S.(2007). Does Gradual Retirement Have Better Outcomes than Abrupt Retirement? Results from an Australian Panel Study. Ageing & Society, 27, 667-682.
Department of Management Services Division of Retirement, Florida State Government(2012). Brochure-DROP (Deferred Retirement Option Program).
Dixon, Sylvia(2008). Transitions from Work to Retirement. Statistics New Zealand and Department of Labour, New Zealand.
EBSA Advisory Council Report(2000). Report of the Working Group on Phased Retirement. From http://www.dol.gov/ebsa/publications/phasedr1.htm
Ekerdt, D. J. , DeVaney, S., and Kosloski, K.(1996). Profiling Plans for Retirement. Journal of Gerontology: Social Science, 51B(3),140-149.
Eyster L. Nightingale D.S.& Nidoh J.(2012). Aging Workers, Demographic Subgroups, and Differential Work and Retirement Opportunities . In Hedge J.W.& Borman W.C.(Ed.), The Oxford Handbook of Work and Aging (pp. 587-605). New York : Oxford University Press.
Feldman, D.C.(1994).The Decision to Retire Early: A Review and Conceptualization. The Academy of Management Review, 19(2), 285-31.
Gustman A.L.& Steinmeier T.L.(1984). Partial Retirement and the Analysis of Retirement Behavior. Industrial and Labor Relations Review, 37(3), 403-415.
Gustman, A.L.& Steinmmeier T.L.(2000).Retirement Outcome in the Health and Retirement Study. Social Security Bulletin, 63(4), 57-71.
Haider, S.& Loughran, D.(2001).Elder Labor Supply：Work or Play？US: RAND Labor and Population Program.
Harper, S., Khan, H. T. A., Saxena, A. & Leeson, G (2006). Attitudes and practices of employers towards ageing workers: Evidence from a global survey on the future of retirement. Ageing Horizons, (5), 31-41.
Hayward, M.D., Grady, W.R., Hardy, M.A.& Sommers, D.(1989) Demography, 26(3),393-409.
Heindel, R., Adams, G. A., & Lepisto, L. (1999). Predicting Bridge employment: A Test of Feldman's (1994) hypotheses. Paper presented at the annual meeting of the Society for Industrial and Organizational Psychology, Atlanta, GA.
Honig, M.&Hanoch, G. (1985). Partial Retirement as a Separate Mode of Retirement Behavior. The Journal of Human Resources, 20(1), 21-46.
Hurd, Michael D. 1988. “The Joint Retirement Decision of Husbands and Wives.” Cambridge, MA: National Bureau of Economic Research.
International Labor Conference Provisional Record no.13(2013). Report of the Committee on Employment and Social Protection in the New Demographic Context. Geneva: ILO.
International Labor Organization (2010). Key Indicator of the Labor Market (KILM). Retrieved: Jan, 23th, 2013. From http://kilm.ilo.org/kilmnet/.
Johnson, R.W. & Favreault, M.M.(2001). Retiring Together or Working alone: The Impact of Spousal Employment and Disability in Retirement Decisions. U.S.A: Center for Retirement Research at Boston College.
Kail, B.L.(2012). Coverage or Costs: The Role of Health Insurance in Labor Market Reentry among Early Retirees. The Journals of Gerontology, Series B: Psychological Sciences and Social Sciences, 67(1), 113–120.
Kantarci, T. &Van Soest, A. (2008). Gradual Retirement and Limitations. De Economist, 156,113-144.
Kim, H. &DeVaney, S. A.(2005).The Selection of Partial or Full Retirement by Older Workers. Journal of Family and Economic Issues, 26(3).371-394.
Kim, S. & Feldman, D.C.(1998). Healthy, Wealthy, or Wise: Predicting Actual Acceptances of Early Retirement Incentives at Three Points in Time. Personnel Psychology, 51, 623-642.
Kim, S. & Feldman, D.C.(2000). Working Retirement: The Antecedent of Bridge Employment and Its Consequences for Quality of Life in Retirement. The Academy of Management Journal, 43(6), 1195-1210.
Lu, L.(2010).Employment among Older Workers and Inequity of Gender and Education: Evidence from a Taiwanese National Survey. International Journal of Aging and Human Development, 70(2), 145-162.
Lu, L., Kao, S.F. & Hsieh, Y.H.(2011): Attitudes Towards Older People and Managers' Intention to Hire Older Workers: A Taiwanese Study, Educational Gerontology, 37:10, 835-853.
Mutchler, J.E., Burr, J.A., Pienta, A.M., Massagli,M.P.(1997). Pathways to Labor Force Exit: Work Transitions and Work Instability. Journal of Gerontology: SOCIAL SCIENCES, 52B,4-12.
Parries, H. S.& Sommers D.G.(1994).Shunning Retirement: Work Experience of Men in Their Seventies and Early Eighties[Abstract].Journal of Gerontology,49(3),117-124.
Pengcharoen, C.& Shultz,K.S.(2010).The influences on bridge employment decisions. International Journal of Manpower, 31(3), 322-336.
Quinn J.F., Kozy M. (1996).The Role of Bridge Jobs in the Retirement Transition: Gender, Race, and Ethnicity. The Gerontologist, 36(3), 363-372.
Quinn, J., F.(1996).The Role of Bridge Jobs in the Retirement Patterns of Older Americans in the 1990s. USA:Working paper.
Reday-mulvey, G.(2000). Gradual Retirement in Europe, Journal of Aging & Social Policy, 11(2-3), 49-60.
Reday-Mulvey,G. & Delsen,L.(1996). Gradual Retirement in the OECD Countries,a Summary of the Main Results. The Geneva Papers on Risk and Insurance, 21,502-523.
Ruhm, C.J.(1990).Bridge Jobs and Partial Retirement Journal 0f Labor Economic,8(4),482-501.
Samorodov, A. (1999). Employment and Training Papers 33: Ageing and Labour Markets for Older Workers. Geneva: ILO.
Sato H.(1996). Keeping Employees Employed: Shukko and Tenseki Job Transfers - Formation of a Labor Market within Corporate Groups . The Japan Institute of Labor, 35(12).
Scott, J. (2004). Is Phased Retirement a State of Mind? The Role of Individual Preferences in Retirement Outcomes. Paper presented at Population Association of America Annual Meeting,Boston, MA.
Stock, J.H. & Wise, D.A.(1990).Pensions, the Option Value of Work, and Retirement. Econometrica, 58(5), 1151-1180.
Vinick, B.H. & Ekerdt, D.J.(1991). Retirement: What Happens to Husband-wife Relationships? [Abstract] Journal of Geriatric Psychiatry, 24 (1), 23-40.
Wadensjö,E.(2006).Part-Time Pensions and Part-Time Work in Sweden. European Papers on the New Welfare, 6, 29-45.
Weckerle,J.R.& Shultz,K.S.(1999). Influences on the Bridge Employment Decision among Older USA Workers. Journal of Occupational and Organizational Psychology, 72,317-329.
Williamson, J.B. & McNamara, T.K.(2001). Why Some Workers Remain in the Labor Force beyond the Typical Age of Retirement. America: Center for Retirement Research at Boston College.