為了要瞭解臺灣近20年男性及女性工資結構變遷，本文著重於分析以往被忽略的基本工資變數對工資不均度的影響。實證分析從兩個方向著手進行；首先，我們利用核心密度估計法推估出臺灣各年工資的分佈圖，再把該年相對應的實質最低工資嵌入圖中，用以觀察並解析基本工資在工資結構的過程中所扮演的角色。另外一個實證方法，是將Chan, Chenand Hu(1999)的傳統時間序列模型加以擴充，引入基本工資黏韌度，以分析並評比臺灣工資結構變遷與相對勞動供需因素及基本工資間聯動關係。實證結果發現不論男性及女性，工資不均度均受到基本工資黏韌度的負向影響，而其他供需因素對不同性別之工資不均度有不同方向的影響。

　　　　　We use two empirical approaches to analyze the dynamic wage structure in order to understand the change in the gender-specific wage structure in Taiwan and to understand the factors that contribute to the wage structure. First, the wage distributions are estimated by using Kernel density estimation, and hence the role minimum wages play in the wage structure dynamic can be observed and detected. Second, we use an extension model developed by Chan, Chen and Hu(1999). This model characterizes the impact of the relative supply of and demand for labor and mandated minimum wages on wage inequality. The empirical results show that minimum wage toughness ha sa negative impact on wage inequality for both males and females. Other factors show different directions of impact on wage inequality depending on the gender.