台灣於 2009 年通過並施行了育嬰留職停薪津貼，意圖鼓勵婦女開始請領育嬰假。本文使用勞保與就業保險資料的行政資料，並藉此次修法討論請領育嬰假對於產後職涯發展的影響。本研究以雙重差分法的形式搭配兩階段最小平方法，藉此估計請領育嬰假對於產後勞動供給與薪資的影響。實證結果顯示，請領育嬰假會導致生育 4 年後的就業機率減少 12.3% 以及投保薪資減少 1975 台幣 (大約是 7% 的投保薪資損失)。此外，我們也發現因為請育嬰假所直接造成的工時損失是解釋薪資損失的重要管道。

The parental leave policy reform in Taiwan in 2009 greatly encouraged mothers to exploit parental leave. We study the consequences of taking parental leave on postpartum career outcomes using an administrative dataset of Employment Insurance and Labor Insurance that covers almost all workforces. We adopt an instrumented difference-in- difference design to estimate the effects of taking parental leave on later labor supply and wage. We find that taking parental leave leads to a 12.3% decrease in the prob- ability of being employed and a 1975 NTD (approximately 7%) decrease in insured wages 4 years after childbirth. We also find that part of the wage loss is due to loss of experience during parental leave.

Contents
1.Introduction ....................................... 1
2.Literature Review .................................... 2
3.Background and Data .................................. 5
3.1Background.................................... 5
3.2Data and Outcome Variables ........................... 6
4.Empirical Strategy .................................... 8
4.1Measure of Policy Intensity............................ 8
4.2Control Group of Mothers ............................ 8
4.3Our Specification ................................. 9
4.4Reduced Form Estimation ............................ 11
5.Results.......................................... 12
5.1The Effects of PL on Labor Supply........................ 12
5.2The Effects of PL on Postpartum Wage...................... 16
5.3Discussion of the Channels of Wage Loss .................... 20
5.4Sensitivity Test on the Measure of Policy Intensity . . . . . . . . . . . . . . . 23
6.Conclusion........................................ 24
References.......................................... 26
Appendix .......................................... 28

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