“性别—母职双重赋税”与劳动力市场参与的性别差异
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摘要
文章借助"性别—母职双重赋税"理论框架和Heckman选择模型技术,探讨18～39岁男女两性在职场机会、过程和回报方面的差距。结果发现,性别之间、性别之内、母职与父职之间都存在差别。在职场参与的不同环节和生命历程的不同阶段,"重税"呈现出3种不同的作用机制:就业门槛主要由性别—婚姻驱动,职场中断由婚姻—生育驱动,酬薪由性别—生育驱动。在传统观念有所强化和结构环境更为逼仄的背景下,生育政策的解缚将增加女性生育事件的发生次数,使她们面临更大的职场困境。通过家庭友好政策、企业分担社会责任、媒体广播平常育儿心态等手段来减轻"性别—母职重税",帮助有(连续)就业意愿之人实现理想,或许可形成从"重税"到"多赢"的转变。
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.
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.
引文
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2 Anderson, D., M. Binder, and K. Krause. 2003. The Motherhood Wage Penalty Revisited: Experience, Heterogeneity, Work Effort and Work-Schedule Flexibility. Industrial and Labor Relations Review 56: 273-294.
3 Ashwin, S., and O. Isupova. 2014. “Behind Every Great Man…”: The Male Marriage Wage Premium Examined Qualitatively. Journal of Marriage and Family 1:37-55.
4 Bardasi, E., and M. Taylor. 2008. Marriage and Wages: A Test of the Specialization Hypothesis. Economica 299:569-591.
5 Budig, M., and P. England. 2001. The Wage Penalty for Motherhood. American Sociological Review 2: 204-225.
6 Cornwell, C., and P. Rupert. 1997. Unobservable Individual Effects,Marriage and the Earnings of Young Men. Economic Inquiry 2:285-294.
7 Correll, S., S. Bernard, and I. Paik. 2007. Getting A Job: Is There a Motherhood Penalty? American Journal of Sociology 5: 1297-1338.
8 Daniel, K. 1992. Does Marriage Make Men More Productive? NORC Discussion Paper, University of Chicago.
9 England, P., J. Bearak, M. J. Budig, and M. J. Hodges. 2016. Do Highly Paid, Highly Skilled Women Experience the Largest Motherhood Penalty? American Sociological Review 6: 1161.
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11 Heckman, JJ. 1979. Sample Selection Bias as a Specification Error. Econometrica 1:153-161.
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13 King, E. 2008. The Effect of Bias on the Advancement of Working Mothers: Disentangling Legitimate Concerns from Inaccurate Stereotypes as Predictors of Advancement in Academe. Human Relations 61: 1677-1711.
14 Krashinsky, H.A. 2003. Do Marital Status and Computer. Usage Really Change the Wage Structure. Journal of Human Resourcesm, 3:774-791.
15 Marks, S R, and S M. Macdermid. 1996. Multiple Roles and the Self: A Theory of Role Balance. Journal of Marriage & Family 2:417.
16 Staff, J., and J. Mortimer. 2012. Explaining the Motherhood Penalty During the Early Occupational Career. Demography 1: 1-21.
17 World Development Report. 2012. Gender Equality and Development. The World Bank. World Economic Forum. The Global Gender Gap Report 2015.Available at http://reports.weforum.org/global-gender-gap-report-2015, accessed in June 16, 2017.
18 李春玲. “男孩危机”“剩女现象”与“女大学生就业难”——教育领域性别比例逆转带来的社会性挑战. 妇女研究论丛, 2016;2:33-39Li Chunling.2016.“Boy Crisis”, “Leftover Women” and “Employment Discrimination against Female College Graduates”:Challenges of Reversed Gender Disparity in Education. Collection of Women’s Studies 2:33-39.
19 王智波,李长洪. 好男人都结婚了吗?——探究我国男性工资婚姻溢价的形成机制. 经济学(季刊), 2016;3:917-940Wang Zhibo and Li Changhong.2016.Are the Good Men Married? Exploring the Formation Mechanism of Male Marriage Premium. China Economic Quarterly 3:917-940.
20 宋秀岩.新时期中国妇女社会地位调查研究(上下卷).中国妇女出版社,2013.Song Xiuyan.2013. Investigation and Research on the Social Status of Chinese Women in the New Era (Volume I and II). China Women Publishing House.
21 王维国,周闯.城镇居民就业性别差异的分解及区域比较. 统计研究, 2014;2:43-48Wang Weiguo and Zhou Chuang.2014.Employment Gender Gap of Urban Residents in China and its Regional Comparison. Statistical Research 2:43-48.
22 魏一东.单位生育负担是歧视女性首因.人民日报,2013-12-5Wei Yidong. 2013. Fertility Burden is the Primary Cause of Discrimination against Women in the Workplace. People’s Daily. Dec. 5th.
23 杨菊华. 健全托幼服务推动女性工作与家庭平衡. 妇女研究论丛, 2016;2:11-14Yang Juhua. 2016. Improving Childcare Services to Promote Women’s Work-Family Balance. Collection of Women’s Studies 2:11-14.
24 杨菊华.边界与跨界:工作—家庭关系模式的变革. 探索与争鸣,2018;10:62-71Yang Juhua. 2018. Border and Border-Crossing: Patterns of Work-Family Relationship. Exploration and Free Views 10:62-71.
25 於嘉,谢宇. 生育对我国女性工资率的影响.人口研究, 2014;1:18-29Yu Jia and Xie Yu. 2014. The Effect of Fertility on Women’s Wages in China. Population Research 1:18-29.
2 Anderson, D., M. Binder, and K. Krause. 2003. The Motherhood Wage Penalty Revisited: Experience, Heterogeneity, Work Effort and Work-Schedule Flexibility. Industrial and Labor Relations Review 56: 273-294.
3 Ashwin, S., and O. Isupova. 2014. “Behind Every Great Man…”: The Male Marriage Wage Premium Examined Qualitatively. Journal of Marriage and Family 1:37-55.
4 Bardasi, E., and M. Taylor. 2008. Marriage and Wages: A Test of the Specialization Hypothesis. Economica 299:569-591.
5 Budig, M., and P. England. 2001. The Wage Penalty for Motherhood. American Sociological Review 2: 204-225.
6 Cornwell, C., and P. Rupert. 1997. Unobservable Individual Effects,Marriage and the Earnings of Young Men. Economic Inquiry 2:285-294.
7 Correll, S., S. Bernard, and I. Paik. 2007. Getting A Job: Is There a Motherhood Penalty? American Journal of Sociology 5: 1297-1338.
8 Daniel, K. 1992. Does Marriage Make Men More Productive? NORC Discussion Paper, University of Chicago.
9 England, P., J. Bearak, M. J. Budig, and M. J. Hodges. 2016. Do Highly Paid, Highly Skilled Women Experience the Largest Motherhood Penalty? American Sociological Review 6: 1161.
10 Gray, J.S. 1997. The Fall in Men’s Return to Marriage: Declining Productivity Effects or Changing Resources Selection? Journal of Human Resources 3:481-504.
11 Heckman, JJ. 1979. Sample Selection Bias as a Specification Error. Econometrica 1:153-161.
12 Hill, J., J. Erickson, E. Holmes, and M. Ferris. 2010. Workplace Flexibility, Work Hours, and Work-Life Conflict: Finding an Extra Day or Two. Journal of Family Psychology 3:349-358.
13 King, E. 2008. The Effect of Bias on the Advancement of Working Mothers: Disentangling Legitimate Concerns from Inaccurate Stereotypes as Predictors of Advancement in Academe. Human Relations 61: 1677-1711.
14 Krashinsky, H.A. 2003. Do Marital Status and Computer. Usage Really Change the Wage Structure. Journal of Human Resourcesm, 3:774-791.
15 Marks, S R, and S M. Macdermid. 1996. Multiple Roles and the Self: A Theory of Role Balance. Journal of Marriage & Family 2:417.
16 Staff, J., and J. Mortimer. 2012. Explaining the Motherhood Penalty During the Early Occupational Career. Demography 1: 1-21.
17 World Development Report. 2012. Gender Equality and Development. The World Bank. World Economic Forum. The Global Gender Gap Report 2015.Available at http://reports.weforum.org/global-gender-gap-report-2015, accessed in June 16, 2017.
18 李春玲. “男孩危机”“剩女现象”与“女大学生就业难”——教育领域性别比例逆转带来的社会性挑战. 妇女研究论丛, 2016;2:33-39Li Chunling.2016.“Boy Crisis”, “Leftover Women” and “Employment Discrimination against Female College Graduates”:Challenges of Reversed Gender Disparity in Education. Collection of Women’s Studies 2:33-39.
19 王智波,李长洪. 好男人都结婚了吗?——探究我国男性工资婚姻溢价的形成机制. 经济学(季刊), 2016;3:917-940Wang Zhibo and Li Changhong.2016.Are the Good Men Married? Exploring the Formation Mechanism of Male Marriage Premium. China Economic Quarterly 3:917-940.
20 宋秀岩.新时期中国妇女社会地位调查研究(上下卷).中国妇女出版社,2013.Song Xiuyan.2013. Investigation and Research on the Social Status of Chinese Women in the New Era (Volume I and II). China Women Publishing House.
21 王维国,周闯.城镇居民就业性别差异的分解及区域比较. 统计研究, 2014;2:43-48Wang Weiguo and Zhou Chuang.2014.Employment Gender Gap of Urban Residents in China and its Regional Comparison. Statistical Research 2:43-48.
22 魏一东.单位生育负担是歧视女性首因.人民日报,2013-12-5Wei Yidong. 2013. Fertility Burden is the Primary Cause of Discrimination against Women in the Workplace. People’s Daily. Dec. 5th.
23 杨菊华. 健全托幼服务推动女性工作与家庭平衡. 妇女研究论丛, 2016;2:11-14Yang Juhua. 2016. Improving Childcare Services to Promote Women’s Work-Family Balance. Collection of Women’s Studies 2:11-14.
24 杨菊华.边界与跨界:工作—家庭关系模式的变革. 探索与争鸣,2018;10:62-71Yang Juhua. 2018. Border and Border-Crossing: Patterns of Work-Family Relationship. Exploration and Free Views 10:62-71.
25 於嘉,谢宇. 生育对我国女性工资率的影响.人口研究, 2014;1:18-29Yu Jia and Xie Yu. 2014. The Effect of Fertility on Women’s Wages in China. Population Research 1:18-29.