文章借助"性別—母職雙重賦稅"理論框架和Heckman選擇模型技術,探討18～39歲男女兩性在職場機會、過程和回報方面的差距。結果發現,性別之間、性別之內、母職與父職之間都存在差別。在職場參與的不同環節和生命歷程的不同階段,"重稅"呈現出3種不同的作用機制:就業門檻主要由性別—婚姻驅動,職場中斷由婚姻—生育驅動,酬薪由性別—生育驅動。在傳統觀念有所強化和結構環境更為逼仄的背景下,生育政策的解縛將增加女性生育事件的發生次數,使她們面臨更大的職場困境。通過家庭友好政策、企業分擔社會責任、媒體廣播平常育兒心態等手段來減輕"性別—母職重稅",幫助有(連續)就業意愿之人實現理想,或許可形成從"重稅"到"多贏"的轉變。

This paper attempts to investigate the relationship between the double taxes, "gender tax" and "motherhood tax", and female labor force participation among the population aged 18-39 in the Chinese context. Analytical results indicate that the interplay of gender, marriage and childbearing bears significant impacts on these measures of work. Controlling for multiple measures of human capital and devotion to work, male and female, unmarried and married, and father and mother all differ in these regards such that females are more disadvantaged than males, and mothers are more vulnerable than women without children and all males. But the mechanisms of gender effect vary by measurements of labor market participation, and by women’s life course. Whether or not in the labor market is largely affected by gender per se and marital status, while work stability by marriage and childbirth, and wage by gender and childbirth. Such findings support the "double-taxes" conceptual framework. With the relaxation of fertility policy, more women will have more than one child, which will render them to be in further disadvantaged positions in the labor market, which presents greater challenges for the government in reducing the negative effect of "double taxes" on female labor force participation.