我國公務人員年金制度於2018年進行重大改革，對於具有穩定高福利特性的公部門工作而言。此一改變是否影響公部門工作對勞動市場，特別是年輕世代的吸引力，為本篇關注的重點。本研究探討年金改革對青年勞動力公職就業傾向的影響，使用學術調查研究資料庫提供的2012至2022年「人力運用調查」原始資料，採用內生轉換迴歸模型，對20至35歲群體的公私部門選擇進行分析。
實證結果顯示，年金改革後，高學歷的年輕族群選擇公部門的機率顯著下降，顯示改革削弱了公部門的吸引力。公部門薪資成長率相對較高時，會增加高學歷年輕勞動力群體進入公部門意願；生活成本較高的地區，會降低他們進入公部門的機率。此外，失業率越高，有助提升民眾進入公部門的意願，反映經濟環境對年輕族群職涯選擇的影響。因此，本文建議政府部門關注不同學歷、地區、與不同族群對於年改政策的反應；對於高生活成本地區，建議提供薪資或福利補助，以提升都市地區的招募與留才效果。

Taiwan implemented a major reform of its public sector pension system in 2018, bringing notable changes to the traditionally stable and well-compensated nature of public sector employment. Whether this reform has affected the sector’s attractiveness in the labor market—particularly among the younger generation—has become a central question of interest in this study. This study investigates the effect of the pension reform on young workers’ propensity to pursue public sector employment. Using data from the Manpower Utilization Survey (2012~2022) provided by Survey Research Data Archive, this paper applies an endogenous switching regression model to analyze public-private sector employment choices among individuals aged 20 to 35.
Empirical results show that after the pension reform, the probability of highly educated young individuals entering the public sector significantly decreased, indicating a decline in its attractiveness. When public sector wage growth rates are relatively high compared to that of the private sector, the willingness of highly educated youth to enter the sector increases. The study also finds that in regions with higher living costs, the probability of entering the public sector is lower, suggesting that high living costs reduce its appeal. Additionally, higher unemployment rates are associated with increased willingness to work in the public sector, reflecting the influence of economic conditions on young adults’ career decisions. Therefore, the study suggests that the government consider the differentiated responses to pension reform across educational and regional groups, and provide wage or welfare supplements in high-cost urban areas to improve recruitment and retention.

一、中文部分
行政院主計總處。人力運用調查【原始數據】取自中央研究院人文社會科學研究中心調查研究專題中心學術調查研究資料庫。
中央研究院人文社會科學研究中心調查研究專題中心。人力運用擬-追蹤調查資料庫【原始數據】取自中央研究院人文社會科學研究中心調查研究專題中心學術調查研究資料庫。
朱韋慈 (2015)。國內典型與非典型勞工薪資差異之研究。國立臺灣大學國家發展研究所碩士論文。臺灣碩博士論文知識加值系統。
江豐富 (2012)。臺灣公私部門薪資差異問題之研究。中央研究院經濟研究所學術研討論文。
辛炳隆 (1988)。臺灣公私部門工資決定與其對物價及私部門工資的影響。經濟論文叢刊，16(3)，371-385。
胡斌偉 (2011)。臺灣公私部門薪資差距之研究。國立臺灣大學國家發展研究所碩士論文。臺灣碩博士論文知識加值系統。
陳昱涵、陳國樑、黃勢璋 (2021)。公務人員退休金制度改革與其勞動市場之實證分析。經濟研究，57(1)，123-171。
黃絲梅 (2017)。公務人員退休年金改革對地方公務人力晉用之影響評析。中國地方自治，70(12)，3-28。
葉芃妤 (2023)。年金改革對公務人員和教育人員進入意願的影響。國立中正大學經濟學系碩士論文。臺灣碩博士論文知識加值系統。
劉錦添、劉錦龍 (1988)。臺灣地區公共部門與民間部門工資率的比較。經濟論文叢刊，16(3)，393-412。
蔡富丞 (2018)。年金改革後-吸引考生報考公職考試之因素研究。國立台北大學公共行政暨政策學系碩士論文。臺灣碩博士論文知識加值系統。
蔡馨芳、郭昱瑩、余致力 (2022)。2018年公務人員年金改革對我國文官態度之影響。行政暨政策學報，75，1-35。
賴偉文 (2022)。年金制度改革對總體經濟及勞動市場之影響。經濟前瞻，175，32-37。
二、英文部分
Adamchik, V. A., & Bedi, A. S. (2000). Wage differentials between the public and the private sectors: Evidence from an economy in transition. Labour Economics, 7(2), 203–224.
Bovini, G., & Paradisi, M. (2017). The transitional labor market consequences of a pension reform. Mimeo.
Chassamboulli, A., & Gomes, P. (2023). Public-sector employment, wages and education decisions. Labour Economics, 82, 102–345.
Dickens, R., Riley, R., & Wilkinson, D. (2015). A Re‐examination of the Impact of the UK National Minimum Wage on Employment. Economica, 82(328), 841-864.
Fisher, W. H., & Keuschnigg, C. (2010). Pension reform and labor market incentives. Journal of Population Economics, 23(2), 769–803.
Gorina, E., & Hoang, T. (2020). Pension reforms and public sector turnover. Journal of Public Administration Research and Theory, 30(1), 96–112.
Gruber, J., Milligan, K., & Wise, D. A. (2010). Social security programs and retirement around the world: The relationship to youth employment, introduction and summary. NBER Working Paper Series.
Jaag, C., Keuschnigg, C., & Keuschnigg, M. (2010). Pension reform, retirement, and life-cycle unemployment. International Tax and Public Finance, 17(5), 556–585.
Lee, S., Ogawa, N., & Matsukura, R. (2016). Japan’s pension reform, labor market responses, and savings. The Journal of the Economics of Ageing, 8, 67–75.
Lokshin, M., & Sajaia, Z. (2004). Maximum likelihood estimation of endogenous switching regression models. The Stata Journal, 4(3), 282–289.
Maddala, G. S. (1983). Limited-dependent and qualitative variables in econometrics. Cambridge University Press.
Martins, P. S., Novo, A. A., & Portugal, P. (2009). Increasing the legal retirement age: The impact on wages, worker flows and firm performance. SSRN Electronic Journal.
Michael, M., & Christofides, L. N. (2020). The impact of austerity measures on the public - private sector wage gap in Europe. Labour Economics, 63, 101–796.
Mincer, J. A. (1974). Schooling, experience, and earnings. NBER.
Morikawa, M. (2016). A comparison of the wage structure between the public and private sectors in Japan. Journal of the Japanese and International Economies. 73–90.
Rattsø, J., & EStokke, H. (2019). Identification of the private-public wage gap. Labour economics, 59, 153-163.
Thom, M. (2017). The drivers of public sector pension reform across the US states. The American Review of Public Administration, 47(4), 431–442.