國內有關勞動者薪資所得決定因素之探討相當多，不過大體均從人力資本與性別歧視理論觀點來分析，較少觸及其間可能存在之交互影響情形，本研究之主要目的乃在彌補此一缺失。實證分析發現性別與教育年數對勞動者之薪資收入確實存在著正向且顯著之交互作用效果。在其他條件（例如年資、職位....）相同之情況下，男性與女性勞動者之薪資都會隨著教育程度提高而增加，但教育（尤其是專科以上）對於女性之增薪效果明顯地高於男性勞動者。性別與工作年資亦有著類似的交互作用，只是其影響程度較小。

There are a lot of researches on wage determinants. However, most of them focus on the separate effects of human capital and sex discrimination. Few of them ever discuss the interactive effects of education, seniority, and gender on wage. The purpose of this study is to overcome this shortcoming. The results indicate that gender and education do have a strongly positive and interactive effect on income. Suppose the other characteristics ( e.g. seniority, job status, .. and etc.) keep the same, both male and female workers’ wage will increase as their years of formal education get longer. However, the effect of education on wage increase is stronger for female workers than that for male workers. Gender and length of service also have positive and interactive effect on wage level, nevertheless, its influence is less than the interaction of gender and education.