本研究採用行政院主計總處 2014–2018 年人力運用調查，以及 2016–2017 年人力運用擬追蹤調查，分別以差異中的差異 (difference-in-differences) 方法和一階差分 (first difference) 方法，將受一例一休政策影響較大之行業設定為實驗組，較不受該政策影響之行業作為控制組，探討台灣實施的一例一休政策對工時與薪資的影響。實證結果發現，一例一休政策顯著降低工時，確實能達到該政策的目的。在薪資方面，本文發現一例一休政策對月薪與時薪的影響相似，在短期間內，對整體勞工的薪資具有顯著負面效果；而當政策實施一段時間後，隨著調升最低薪資與鬆綁一例一休政策，負面效果轉弱且不顯著。此外，本文亦使用 2016–2017年人力運用調查，以分量迴歸 (quantile regression) 的估計方法，觀察政策效果是否會對不同分位點的時薪勞工有不同的影響。實證結果顯示，一例一休政策對薪資的顯著負面效果集中在中、低時薪者 (約占整體 60%)，而對高時薪者 (約占整體 40%) 則不具有顯著效果。

This paper examines the impact of Taiwan’s “one fixed day off and one flexible rest day” policy on working hours and wages. Using the 2014–2018 Manpower Utilization Survey and the 2016–2017 Manpower Utilization Quasi-Longitudinal Data, this study adopts two approaches: the difference-in-differences (DID) method and the first difference method. The empirical results indicate that the policy does significantly reduce the number of working hours. In terms of wage, the policy has a negative impact on both monthly and hourly wage. For the short sample period, it has a significant negative effect on the overall wages. However, the magnitude becomes smaller and turns to be insignificant when using the data for a longer sample period. By using the quantile regression to evaluate the possible heterogeneous effects among workers with different hourly wages, the result shows that the negative effect is more pronounced for low- and median-wage workers (about 60%), rather than high-wage workers.

江永發 (2017)，「解析一例一休的盲點：從政府與勞資三方治理關係談起」，《中國行政評論》，23(4)，86–110。
李沃牆 (2017)，「一例一休對台灣產業及總體經濟影響」，《亞洲金融季報》，43–50。
李誠、辛炳隆與成之約 (2000)，「勞動市場彈性化與非典型僱用」，《行政院勞工委員會委託研究計畫報告》。
李誠、辛炳隆與林師模 (2000)，「實施每月二次週休二日對國家競爭力之影響」，《行政院經濟建設委員會委託研究》。
辛炳隆 (2000)，「縮短正常工時的影響與因應」，《經濟前瞻》，70，95–98。
辛炳隆 (2011)，「非典型就業之衡平機制—經濟面之研究」，《行政院經建會委託研究計畫報告》。
柯志哲 (2003)，「非典型工作型態之分析與探討」，《行政院勞工委員會調查報告》。
徐美與陳明郎 (2010)，「縮短工時對產業勞動生產力變動之影響—分量迴歸模型之應用」，《經濟論文叢刊》，38(4)，523–559。
張晉芬 (2017)，「性別平等了嗎？男性和女性受僱者薪資差距解析」，載李宗榮與林宗弘主編，《未竟的奇蹟：轉型中的臺灣經濟與社會》，臺北市：中央研究院社會學研究所，159–187。
莊奕琦與許碧峰 (1999)，「台灣不同規模廠商工資差異之實證分析」，《經濟論文叢刊》，27(2)，241–267。
陳正良 (2012)，「台灣地區工時水準與縮短工時促進就業政策」，《就業與勞動關係季刊》，2(1)，41–84。
陳光輝與陳淑玉 (2017)，「淺談一例一休對醫院管理之影響」，《醫院雙月刊》，50(3)，26–35。
陳博志 (2017)，「一例一休的經濟政策思考」，《臺灣經濟研究月刊》，40(6)，10–14。
鄭津津 (2004)，「國際勞動基準之研究：以就業歧視為中心」，《勞工研究》，4(2)，1–2。
鄭津津 (2017)，「延長工時相關法律問題之探討」，《法令月刊》，68(4)，46–67。
Alesina, A., Glaeser, E. and Sacerdote, B. (2005), “Work and leisure in the United States and Europe: why so different?” NBER Macroeconomics Annual, 20, 1–64.
Antonovics, K. and Town, R. (2004), “Are all the good men married? Uncovering the sources of the marital wage premium,” American Economic Review, 94(2), 317–321.
Bauer, T. and Zimmermann, K. F. (1999), “Overtime Work and Overtime Compensation in Germany,” Scottish Journal of Political Economy, 46(4), 419–436.
Becker, G. S. (2009), “A Treatise on the Family,” Harvard University Press.
Brown, C. and Medoff, J. (1989), “The employer size‐wage effect,” Journal of Political Economy, 97(5), 1027–1059.
Brown, C. C. and Hamermesh, D. S. (2019), “Wages and Hours Laws: What Do We Know? What Can Be Done?” RSF: The Russell Sage Foundation Journal of the Social Sciences, 5(5), 68–87.
Buchmueller, T. C. and Senesky, S. (2003), “The effect of California's daily overtime law on hours of work: A re‐examination,” International Advances in Economic Research, 9(1), 86–86.
Calvasina, E. J. and Boxx, W. R. (1975), “Efficiency of Workers on the Four‐Day Workweek,” Academy of Management Journal, 18(3), 604–610.
Chen, L. H. and Wang, W. C. (2011), “The impact of the overtime policy reform–evidence from the low‐paid workers in Taiwan,” Applied Economics, 43(1), 75–90.
Dembe, A. E., Erickson, J. B., Delbos, R. G. and Banks, S. M. (2005), “The impact of overtime and long work hours on occupational injuries and illnesses: new evidence from the United States,” Occupational and Environmental Medicine, 62(9), 588–597.
Hamermesh, D. S. (1996), “Labor demand,” Princeton University Press.
Hart, R. A. and Kawasaki, S. (1988), “Payroll taxes and factor demand,” Research in Labor Economics, 9, 257–285.
Hart, R. A. and Wilson, N. (1988), “The demand for workers and hours: Micro evidence from the British metal working industry,” Hart, R. A. (ed.), Employment, Unemployment and Labor Utilization, Boston: Unwin Hyman.
Houseman, S. N. (1988), “Shorter working time and job security: Labor adjustment in the steel industry,” Employment, Unemployment and Labor Utilization, 64–89.
Ivancevich, J. M. (1974), “Effects of the shorter workweek on selected satisfaction and performance measures,” Journal of Applied Psychology, 59(6), 717–721.
Iwasaki, K., Takahashi, M. and Nakata, A. (2006), “Health problems due to long working hours in Japan: working hours, workers' compensation (Karoshi), and preventive measures,” Industrial Health, 44(4), 537–540.
Kalleberg, A. L., Reskin, B. F. and Hudson, K. (2000), “Bad jobs in America: Standard and nonstandard employment relations and job quality in the United States,” American Sociological Review, 65(2), 256-278.
Kalleberg, A. L., Rasell, E., Cassirer, N., Reskin, B. F., Hudson, K., Webster, D. and Appelbaum, E. (1997), “Nonstandard Work, Substandard Jobs: Flexible Work Arrangements in the U.S.,” Washington, D.C.: Economic Policy Institute and Women’s Research and Education Institute.
Kalwij, A. S. and Gregory, M. (2005), “A panel data analysis of the effects of wages, standard hours and unionization on paid overtime work in Britain,” Journal of the Royal Statistical Society: Series A (Statistics in Society), 168(1), 207–231.
Kawaguchi, D., Naito, H. and Yokoyama, I. (2017), “Assessing the effects of reducing standard hours: Regression discontinuity evidence from Japan,” Journal of the Japanese and International Economies, 43, 59–76.
König, H. and Pohlmeier, W. (1988), “Employment, labour utilization and procyclical labour productivity,” Kyklos, 41(4), 551–572.
Lai, Y. C. (2011), “The effect of overtime working hour restrictions on wages in Taiwan, ROC,” International Journal of Applied Economics, 8(2), 86–106.
Mincer, J. A. (1974), “Schooling, Experience, and Earnings,” New York: Columbia University Press.
Owen, J. D. (1989), “Reduced working hours: cure for unemployment or economic burden?” Baltimore: Johns Hopkins University Press.
Pencavel, J. (2015), “The productivity of working hours,” The Economic Journal, 125(589), 2052–2076.
Pfeffer, J. (2018), “Dying for a Paycheck: Why the American way of business is injurious to people and companies,” HarperCollins Publishers.
Poor, R. and Steele, J. L. (1973), “Work and Leisure: The Reactions of People in Four‐Day Firms,” Four Days Forty Hours, 69–92.
Raposo, P. S. and van Ours, J. C. (2010), “How working time reduction affects jobs and wages,” Economics Letters, 106(1), 61–63.
Sanchez, J. I. and Levine, E. L. (2012), “The rise and fall of job analysis and the future of work analysis,” Annual Review of Psychology, 63, 397–425.
Spence, M. (1973), “Job Market Signaling,” The Quarterly Journal of Economics, 87(3), 355–374.
Wang, W. C. (2012), “Private truth but public lie? What did policy do? An empirical study on Taiwanese overtime policy reform in 1996,” NABET, 181–191.
Webb, L. D., McCarthy, M. M. and Thomas, S. B. (1988), “Financing elementary and secondary education,” Merrill Publishing Company.
Wheeler, K. E., Gurman, R. and Tarnowieski, D. (1972), “The four‐day week,” New York: American Management Association.
Wilson, J. A. and Seltzer, J. (1972), “Some philosophic and social implications of the flexible workweek,” The Four Day Workweek: Fad or Future, 1–43.
[新聞]
于國欽與譚淑珍 (2017)，「今年GDP上看1.92% 近3年最高」，中國時報。https://www.chinatimes.com/newspapers/20170216000338-260110?chdtv。
張童恩 (2016)，「一例一休加班費哪來？企業恐耍這招呼攏你」，yam蕃薯藤新聞。http://n.yam.com/Article/20161223027917。
陳碧芬 (2017)，「中經院公布一例一休影響極為顯著」，工商時報。https://www.chinatimes.com/newspapers/20170705000065-260202?chdtv。
鄭琪芳與高嘉和 (2017)，「一例一休成本只增0.1%？各行業差很多」，自由時報。https://news.ltn.com.tw/news/focus/paper/1069103。