資料顯示，大約一半的臺灣大學畢業生有「高教低就」與「學非所用」的感受。本文探究提高學歷可否降低「高教低就」與「學非所用」的感受，利用「臺灣高等教育整合資料庫」94學年度畢業當年與畢業後一年資料，分析碩士相較於學士的工作與教育不對稱現象，卻發現碩士有更嚴重的「高教低就」感受，但較可能「學以致用」。整體來看，碩士較學士有更嚴重的教育與工作不對稱感受。在學士方面，「過度教育」與「學非所用」都有顯著的薪資損失；在碩士方面則只有「學非所用」有顯著的薪資損失。公立大學在「高教低就」與「學非所用」都有最低的發生機率，但私立大學與公立技職在這兩者上則有相反的表現。

Statistics indicates that roughly 50% of college graduates in Taiwan feel that they are overeducated, or that their jobs do not match their majors. This study investigated whether the feelings of overeducation and mismatch could be mitigated through more education. Using the data of college graduates in 2005 and one year follow-up survey from Taiwan Integrated Postsecondary Database, this study analyzed skill/educational mismatch in terms of the graduates with bachelor's and master' s degrees. The result showed that, as compared with those with bachelor's degrees, graduates with master's degrees have stronger feelings of being overeducated. However, they performed better in finding jobs that suited their majors. Overall, graduates with master's degrees tended to have stronger feelings of educational mismatch than those with bachelor's degrees. College graduates who were overeducated or suffered from skill mismatch tended to have significantly lower earnings. By contrast, for graduates with master's degrees, only those with skill mismatch suffered from significantly lower earnings. The probability of overeducation and skill mismatch in public colleges were the lowest ,while the opposite was the case in both private colleges and public technology colleges.