薪資為勞動經濟學領域廣泛研究的議題之一，其中以性別薪資差異為重要理論與實證研究之探討之議題，惟本國對於取得博士學位的相關薪資研究較為稀少。故本研究試圖瞭解台灣具有博士學歷的工作者間，是否存在薪資性別差異以及性別歧視。
本文利用2015 年科技人才與研究成果服務平台(NPHRST)，使用最小平方法 (Ordinary Least Square, OLS)與Oaxaca-Blinder 薪資分解方法，觀察當年度台灣具有博士學歷之薪資差異概況及性別歧視之現象，本文研究發現男性博士年薪高於女性博士約19%，主要原因來自非學術界的薪資差距；然而兩性從事學術界的薪資差異相對較小；此外，女性無法透過出國深造以及轉職等行為使年薪獲得改善；就讀理科、工科、商科存在顯著的薪資性別差異。透過Oaxaca-Blinder 薪資分解方法，分析性別薪資差異的來源主要分為可觀察以及不可觀察部分，過去
文獻將後者稱之為歧視，其中女性在非學術界以及就讀工科領域面臨薪資劣勢相較其他類別嚴重。
本篇研究希冀相關單位能關注兩性平權相關政策法令是否有效落實，以作為人事政策調整的依據，期望人力資源在未來能得到充分的運用。最後，期本研究之結果，能對台灣博士、政府及後續研究者，提供一些參考建議。

Salary is one of the main issues in labor economics. Especially, the gender differences in salary have been a long standing issue in political discussions and subject
of empirical analysis.
This article examines the gender wage gap in Taiwan with a focus on PhD holders, using individual level data from 2015 Human Resources in Science and Technology (NPHRST) survey. We use the ordinary least squares method to detect whether there exist gender wage differences. We find a sizable overall gender wage gap of 19 log percentage points, which is explained by a large wage premium for men outside academia compared to women and men in academia. In comparison, the gender wage gap is small in academia. Furthermore, we find a substantial gender wage gap in subject of Physical, Engineering and Business. The Oaxaca-Blinder wage decomposition suggests that for this relatively homogeneous group, the gender wage gap can be explained by discrimination which account 66%. The female PhD holders seem to suffer the disadvantage in non-academic sector and field of Engineering.

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