近年來國內包含知識密集型服務業(knowledge-intensive business industries, KIBS)與高技術製造業的技術密集產業(knowledge- and technology-intensive industries, KTI) 產值持續提高，該產業帶來大量新興工作機會並成為推動臺灣經濟發展越發重要的一部份。然而，由於KTI產業重視員工之專業知識與技術能力，尤其是與數位科技相關之STEM領域（包含科學、技術、工程及數學）知識，但國內女性就讀STEM相關科系的比率僅約兩成，男性卻近五成，相對而言男性從事高薪資水平的KTI產業相較有優勢，KTI產業中擔任重要職位的員工也以男性比率較高。故本研究旨在探討我國當前行業間的「性別水平行業隔離」以及職位間的「性別垂直職務隔離」現象，並分析知識與技術密集化的產業轉型對於性別薪資差異之可能影響。
本研究採用行政院主計總處公布之「人力資源運用調查」2019與2020年的數據，以時薪為被解釋變數，並以行業別、職務別、是否就讀STEM相關科系及其他控制變數為解釋變數，利用普通最小平方法(OLS)、Oaxaca-Blinder (O-B)薪資差異分解模型以及分量迴歸(quantile regression, QR)方法進行分析。兩個年度的分析具有一致的結果，OLS的實證結果支持了本研究的假設一：於水平層面，「平均而言，女性從事KTI而提升的薪資程度比男性更高」；而O-B模型的分析中，製造業的實證結果則能夠支持假設二：「KTI產業中不可解釋的職場差別待遇程度較低」；最後，QR的結果亦與本研究的假設三：「KTI內的「垂直性別職業隔離」現象較為嚴峻」相符，也就是說，於垂直層面，KTI產業的最高薪資階層的性別薪資差距較大。綜上所述，整體產業的知識與技術化發展，對於我國的性別薪資差距似乎存著潛在的擴大風險。除此之外，疫情的爆發下2020年度中低薪資水平群體的性別薪資差距情形似乎較2019年擴大。
根據實證分析結果，本研究建議同工同酬的性別平等落實政策須考量不同產業特性之影響。此外，也應鼓勵更多女性進入STEM領域，以利於女性進入KTI產業並於該產業內晉升，藉以打破玻璃天花板與縮減性別薪資差距。

The output values of Taiwan's Knowledge- and technology-intensive industries (KTI) have been increasing in recent years. The KTI emphasizes the professional knowledge and technical skills, especially in STEM (science, technology, engineering, and mathematics) fields. However, in Taiwan, only about 20% of women have academic backgrounds relevant to STEM, compared to over 50% of men. Men seem to be more likely to work in higher paid KTI and to hold key positions in KTI. In this context, this thesis aims to discuss the situation of "horizontal gender occupational segregation" and "vertical gender occupational segregation" in Taiwan and figure out its impact on gender wage differentials. This research adopts 2019 and 2020 data from “Manpower Utilization Survey”. Ordinary least squares (OLS), Oaxaca-Blinder (O-B) decomposition and quantile regression method (QR) are used in this study. The analysis for both years have consistent results. The OLS estimated results suggest that the gender wage differentials seem to be smaller in KTI, and the results of O-B decomposition indicate that women may enjoy lower unexplained discrimination, especially in high-tech manufacturing. However, the QR analysis finds that the higher paid quintiles of KTI is facing a wider gender wage differential. In conclusion, the booming development of KTI seems to have a potential risk of expanding the gender wage differentials in Taiwan. Additionally, under the influence of COVID-19 pandemic, the gender wage differentials seem to be widened among the wage groups of lower quintiles.

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