台北是台灣的首都，也是台灣的經濟重心，國際化的發展提供了大量的就業機會，吸引眾多人才。隨著經濟的迅速發展，台北的生活成本也遠高於其他縣市，使的不少勞工表示在台北存不到錢。而本文則將依據補償性薪資理論，分析生活成本及其他生活環境特性對薪資是否真的無補償效果。
本文採用「人力運用調查」2011～2020年間大台北地區及高雄市的勞工做為觀察樣本，並結合「家庭收支調查」中的總消費支出、房租，主計處公布的失業率及勞動部公布的產業移工人數等四項區域變數，探討一地區生活環境特性對薪資的補償效果。實證結果首先以Heckman兩階段模型修正樣本選擇偏誤，發現生活環境特性確實對薪資有補償效果，四項區域變數中，總消費支出和房租與薪資關係為向正顯著；與失業率無相關，產業移工人數則僅在台北市與薪資有顯著負相關。之後，再以Oaxaca拆解法分析，得出總消費支出對區域間薪資差異的解釋能力最顯著，約能解釋4成的薪資差異。然而從人口流動的變化看來，台北市的薪資補償效果似乎不足以彌補高生活成本所帶來的效用下降，導致人口流出。因此政策上或許可提高房租等補貼金額，提升勞工生活在台北市之效用，以改善人口流失的問題。

Taipei is the economic center and the capital of Taiwan. Taipei’s globalization provides a large number of employment opportunities and attracts many talents. However, with the rapid economic development, the cost of living in Taipei is also much higher than that in other counties. Therefore, many workers think that they cannot save money in Taipei. This article aims to analyze whether the cost of living and other characteristics of the living environment have compensation effect on wages based on the theory of compensatory wages.
To investigate the compensation effect of regional amenities and disamenities on wages, this thesis uses samples in Taipei and Kaohsiung from 2011 to 2020 from the "Manpower Utilization Survey" as the observation sample. On the other hand, this thesis uses the total consumption expenditure and rent from the "The Survey of Family Income and Expenditure", the unemployment rate published by the Directorate-General of Budget, and the number of industrial migrant workers published by the Ministry of Labor as the four regional variables.
First, I correct the sample selection bias by using the Heckman’s two-stage method and find that regional amenities and disamenities do have a compensatory effect on wages. Among the four regional variables, total consumption expenditure and rent are significant positive correlations with wages; the unemployment rate does not correlate with wages. The number of industrial migrant workers has a significant negative correlation with wages only in Taipei City. Oaxaca decomposition is then used to analyze the source of the wage difference between Kaohsiung City and the Taipei Metropolitan Area. It is concluded that the total consumption expenditure has the most significant power to explain the wage difference between the two regions, which can explain about 40% of the wage difference.
However, from the perspective of changes in population mobility, the compensation effect on wages in Taipei City seems hardly enough to compensate for the decline in works’ utility caused by the high living cost, resulting in population outflow. Therefore, it is plausibly that the Taipei City government may rise the utility of workers by increasing subsidies such as rent to alleviate the problem of population outflow.

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