二十一世紀台灣勞動政策的省思

全文

(1)--. -t -. a. -1.lL.~;7. -c:... :~~. ,"U 'E' 17 /~*. lb ~-h :.f.k- 1t; t.h IZ'" ro 7J ~/J~.x.. /f".. t:J'j /r=J I~ ~. ·d:... 1- L,/Q. 1if. Fl >/7'- " )ff '/- i(.~. 1:. ,ij~. j\ , ftA& ~. ,. *. It ' Mdt;y,t 1: f.t Jt 11i ' fJf ~~ ~Ii ~ 1;- J£ 1t. i,. *. :f}rf*, ~. ~~*f}]1..£;I]. J?t. ~. ~. ,.~t. ~. 'ijlJ. ~~. ~. ~. .~~~+~~~~~~~~A~'*~~.~*~~~~.~* ~f~~~~.~'~ •• m~.%~~~~~*~*~~~~.~. ~4A'%~~#~~~8~~.o~~~~.~~~ft.~+.~~. .'~~k~,.~,a~*~~~~~~~~'~~.~L.~.*. ~~ . ~o~~*~~*~~~~*~±~h~.#~~~~~~~~. •• ~rt.~~~~~~~#~A~~~~*#'~A~~~0.'4 l~~-~~~~%~~~~~~~~o. A !if -ffl /t lJ~ ~~. *'. ft;f .¥£ ~ ~ ~ 1t:fp. mm1l>1'1 Jt lJ~ ;1]0 5~ ,. ~:,(. a l!. a' ~ _"~.~±~~.~~~~~'*~~*M~~~~~.*± ,fljJ!t ery ~ 1t '. *'" ~ ii. *- f:F:J ~)l] ~~. ~ ~~ t- ~ itT ~ k. , .*t~. ·ti ~ •. ' ftJf 1i-1}" ~L ~ H] ~~ §] ll:t 8. Faj ~ ~~ ~ ~ 1.!t 4. ~ .~ 1t. 0. ~JL.. +t '. ~.1:. -t f.t Jt :fP ~ J..t ~ •. ~.d~*~~4~~~~-~~~~*~~.~~~~.o~~~. ·~ *~ ~~k~.~~~~~.ffl~k. ElEBcp flZI~. 881f. 6 f.l. •• •• ~. ~.~~.~k. ••••. ~.~o.

(2) ~'~4#~T-~~~~~~~~®6~%~.~#~~OC'~~~. 1~. ~~*~a~~@~~~~~'~~M~6~#~'~~~H~ ~ ~t. J:.1f-l! ~ foJf 1~ 3it * t- ~ I ~ % 1fJ 1*- if;- i 6~ ;,:;.. ~Y , ..L WT fl$- ~ ~ foJf irt 3it * J!'J t ~I ~ '# 1!J f*- if;- i 6~ Jt 1;0 4 ~ it ,tt ~5L T ' 1\ 3it * 1i 1.£ :k.. * foJf 1rt 3it. ~'~A~~~~~~±o. ~o. ,.. , §]. "*. ~ t- ~ I ~ % 1fJ f*- if;- i 6~ JtY;I]o. 0. 18 4 4<t 7.4 dt ~5L T ' foJf. ' ..L 1- 6~ ~ * Ji.. it ~I ~'# 1fJ * #'f;- i. 6~ i~ ~~. 0. ~~~-~~~~~4~~.~~~~~ • ..L1t~#-~*~H%~. 1fJ h ~of~1t yJG t::t 4 ..L11 4-$1' A. 0 ~P!Jf 1fJ h A. 0 tf foJf ¢ 6~ H: ~~. ~~,t~~~~..L1t~*~~~-*.~~'~-~~~..L.t-'ft. *. ••. ~~~%~,~It~.*~~~~~m~~~%~h'*~J. *. *. 0. 4. 0. 1fJ h ' !!t.E..4- *-~ 19944- 6~ 150,000A.~;1]0 jlj 19984- 6~ 220,000A. '. -t Jt JW k!f- ~ 9.33% 4- &t fo,J1. 6~ -t ~~ 4- ' 0. tt..L ~lf 6~ ~ *. ~P..L ~lf. ~~*~h~m~-~~~M~'~~4*~t.~*~'~~4. 19804-1\ -t Jt k 478,000 A. i>19 1;- it ;tEl ~ * it- -4-1\ -t Jt 1fJ A. 0 MJ 8.4% I Jj.tJ ,~£ ~ if lTi!!t 6~ -.Jffi: ft it ' .f i~ 25 £ 49 ~ 4-;ltt ~J1. ~ Xi m~ qf. ~. rt..L ~lf 6~ ~ 1t ~ 11 ;fEl Ji.. ~ ~ 6~ ~ 1t '. if;- i. ff~* ~ 1i~ :k..~~:;tl1\3it*. ~~t!fit, 419804-1\-tJt~156,000A.; ~~Xim6~qf#-1fJ .h '. *. PJf ~~ 3it * ft % 1fJ *. 0. 1\ " jtA~~1h*~ *qF. 0. M!. A.}]. 6~ ~IJi. 0. 0. 2. r!lj!. A.h 4. ~ l~ rt T. ~P;; ~ 1~ J' ~ ~t if iX I. 6~ 1fj ~ , ~ ~ ~ qF .iJt z. It. *. t: tf **,ti~:z 11' 6~ A.}]. ..L 11 #\ it '. *4. ' 15 £29 ~. M!. JJL ~ ;fEl1t tt.~ ,l. ~ k.ik z. -*- ~ #- 1fJ *18i. f fJrf*' ~f;- i. 0. #- ~. * ?;f;- rlb. t- -ko ~ 1foJf if- '. A*- (SS). ~. - fl1£ ~' J.l. l'~ ~ ~~~~ffl*~~~~~'~~~~~~~~~-~~44 o. ' tR it 1t a 1St ~ it ~ 6~ i%l ~ , rl~' A. ~ I~ mtf ~.Jffi: J~ ~, 6~ ..L f1 11.~ #- ' ~:J...L:lf ~ A lTl~ ~ ~ , }t foJf b 6~ J:t ~ $.; 42.72% ; ~ ~ ..L 11 ~ &~~ 6~ qF f fh h t- j;a #- 1fJ • J~ 6~ 1'} #- ' #-~:Z..L 1'F :¥fi ~ ~ lTl ~ ~ , ~t.Jffi: f'.~ 14 foJf b tt.. ~ .&.. Jt. t ~40 .4 5% ~. 0. 4. £*~At.JJL' l&Bt~4..L~ifrt;f#-ffJf*-#'f;-·tt~5L1t;fEl~i%l. , ~ -t- ~ En * #- 1fJ. "0. 3. 4. ~~~~~~'..L.k~~#-~*~~lTi~~~-~~. o ..L.~. 6~ i':;";~. ~ 7J?. *. ~f;- i 6~ Jw j;o , ~P 1Jt 1t 1t #- 1fJ}] 6~ t&- ~1f ;f'j. ' -t ',}'4-4 qF #- 1fJ}] tf foJf b tt ~ -tt ~ 6~ ~ tb k. jJt4 ~ ~±A4!-f~*$6~~±. ' /t-~~..Lf1tft~:z:t~~. 0. m ~ j;a ~. It] ~ 1~1r' ~ 1R. £~~*,t1.*~. ~~#%~*~i~~±~ft~~~~*,~-ftk*R~*. h._.~~-~~~~~k*~~*~~AA.~~~~kM~~~~. *1\ 3it * ft %fh. ~t~'..L~~~~~~±~~o5~~-t~4-~~*~#-~}]*~!f. *~iM..LW~~~~~~~~~~~~'~..LW~*~~*R~* .. Q ~~*~~%~*~,~*~~tt~~'~T~8~~~~~~~~. (substitution effect). , - k foJf i~ 3it *. ~ I ~ '# ffJ f*-!.f;- i 6~ Jt;l]o ,. I. -t 1lllii- lfJi ~). 'W. 2. ..L 1t T f$- ~ ~. 0. *. 1\ 3it * it ~ I ~ % ~ 1*- #'f;- i M] ;,t;\. ' -l-1~.f;t,. (1991 ) ' • • tt!lI~:r~.A1J2H~px;, )JIIJ~~ilm (~;I/:.: H lH:t 1}.:L.? ~. 28, 29 2 t-1lllt!!~8*' 1999 3. (income effect). ll : 4. ..BlHtJt l'iti # ~ (I 989 ) • Ii'FWl~~~*5 ' Ji 4 ,14 "~.ft. 1i Ji.' -l-1~-ft ( 1994 ) • r -t~Jt!!.~#*1i·1JJfJ t-~.tf.~~i'Jf : J£~ . A[th~1HtJ ' IIfj~J • 45: 1 • Ji 177-221 0. 5. 0. -f 2. }] 22 El • P.: A5. I. 0. ~)I,H1lHiAfJA01,t-tf~61rtt~' :f-r{jii 1 Z.fi"1fJ:f.' -1.1~1.t. ( 1991 ) 6{)~%. .'. B.. 0. 0. E3Et3r:pmZI~. 88 ~. 6,E1. Qm ~IiII ZI~ 88 ~ 6 FJ. 3.

(3) 4. -it~:±. J& V1 JJL ~ ~ 't); ,~~ ~Ji ~«~~~. 1" ~. ~ ,(; fg- l' 4~ Eh ' ~~ #~ Jfx... fr. .L ~ JI; 1i~ $~ 1i. •• ~a~'~~~fm~~~#o. ~tbiL~ • • ~~8~k~ffl~. .J:. J. (Family and Medical Act). 0. A. r~~. • • • ~.~.J. ~;k. ~. , 1JL Jt}tAl. mJ. .L. A.A-~a.~~~~¥ •• '~J.L~~.~~1.'~. . 'A~lfJ~~'~~~§]~.~~OCT'~~~~ • • % .'~*A.*V1~.~&'*~.~~s~m-~.L~o. s o. 6..fft 1}J 5f- '~i.L at 1M Ii ~ T;ffi it Jl;i: -1M Ii ' ~ ~~ ~ ~,(1)Jfx.. i;lj ~ 4 m a it. ,~ at M ' it J .L it #j .L it /\. 'J' at 1t ' 1t. ~ T 1)1 S ~. :!$. -.1i-h I#- 'tl-....2. '71. :$IJ'~ ,"0. 0. *. :2.. 1m 1. 1t .~. #- fj)'f* fg- Ub fAt. 0. (2)* k P] -100 ~~ ~ ,. at M it ~ P] 8~ ~;fJf (-Hi ~ 1£- t: ~;5- f}J 71' ~ 1t. 0. tlp m-. tb 1£- t: §] it;;t J1?, MJ :t- -t :f ~fi '. ,. ilo tt ~ ~~ ~IJ, it ~ ~ ~ )j- at MMJ .L it ;f~ it. 1.:fo ~~i..*¥t:k. '. ~ :fIJ. A~ ~. ~A~~a~~.~~~~~A~**.'~~*~~-~.L~'. (=).~1£-t:#J.L~~&~.~f~~o~~~~~*~*~1£-.# J.L~&~.~tt~~T~~8~~~f~~:. J .L ~ & ~«~J{ £. ~ 0 :fIJ mJl:i: - £. ~ 1t J .L ,~~ ~J{ ~ lfJ J'Jf 1~ ff.). f m~f~.;ijJ!&. 0. tt -. 4. ~ I~ ~. tb 1£- t: §] it. *. J1?, ,. ~ ,(; ,. x.. -lit ~ i~. 0. (3). A~~~~'1£-t:~A~MJ.LM~~lfJ~.M~ffl~-~M~' ~)j- ,. 1t J .L *- it 't k JI; ;0- -;fi qF .iJL ~ 8~ f& :fIJ fg. #o • • §~~~~affft~'J.L~~~~~-~~~#a~~A. A~~ftoJ.L~~T~~ft11'ftft •• A~~~*~.~~~-~. ~1*~-.~#a~~#,~~~~~~mp]4~~.~1£-t:#J.L. 11 •• ~*~~o~~,.iE.tJ1t~~.~f~~.~~~.~~~'t};~ . t~'#~k$~a$.~~~~~.'t};ft~~~T~&.'~k~ ~*.o~~Mft~~~~~'.~¥Ad~~'t};~.ft~'~k~~. 2.~f~*J.L~H~~~.~w~a~~a~o. 3. tB Jf A .L it j~ J'Jf A Il(t 1ft. ~~ l& it iL ~ f:jJ.~~ ~J{. ' 1* it ~ ~ ,¥£ 't ~ ~ ~ ~ -{i. ~ 1mAJ'Jf1~{3L' ~1t~et~.LJf8~~AJ!IJ ~~{*I'!-~.iE.tJ1to/~' ~.rfJ1oo. ~*.'~~A.A±~~~*.~m~a~.L~o. 1. it iL. ~ ~~ ~ it1~1r' ~~ ~ T 1)1. *~~~~B~~kT**M~~.~o. i: ~$.; k #- f}J ~ 1t 8~ -. 0. '. J.L§~~:f~~~~~~A~-*B~4A~~T*'~~. ~~,. ~,~~,~~,~##~,~~~~~,~.~~~tb1£-t:~A. ± 11 -t ht J1?,. x.. -lit JS) ~ .Lit. * J .L :fIJ m'. A~ it 4- t: ;f~ t~ 1\ ffi; 'f J1?,. :;f J,t. B~ ~. 0. J .L~!? ik. ~ fIJ ,~ ~Ji F1~ 0. , ~1. 9. ~ ~~ p& ~ I ~ ~. qF. *fj; j; i1! A #- fj; if. 0. El EBr:pm~I~ 881f 6,El. ElEI39JmZI~. I. 88 if: 6.F.1. 5.

(4) it It jf;f+4ij- ~ ,. ~'~~~*~~~~'~R*.~~-~~A~ij~~ffl.~-~~. ~;~ ~"1. *- YA ~ tf. ( ~~ ). ;f1.Jt;t ~ ~ ~ , or:it t. lJry. 1t ' i! .Ill:. ~ Jlh 3E ~ ;f'J ~ -tt1t* .:L -±- ~ ~P 1~Ar' lJry 1-;i j; * 1fJ *- ~i ' ~~ 1. - ~ 1- ~ ij (Johnson & Johnson Company ) ff. - j:Jt zJt 1t tf 1fJJL ' 4*- m~. t t~~~:it.~j;,~~~~#~~~tf~~~W~~&~ o ~lit. ~.:L~*~~~~~.:L~~~.~~~~~~~ij%~,~*~%~~. ~~-a~,~or~.~~*.~'~k~.~*~'3E~.~l~~. l. 0. , '.h~~~-~~ftJt*ffl~~t~ko~l-tt~~~~tf~~ft. it. ". rE ~ 1+ in- ' §t *or Y:J.1t ~ .:L M: J$ *- Jl$-1t 50% ~ zJt 1t f.t *- 1J! "!V Jij- ~ , ~.t-i- ~ i%l ~ lJry ~ .:L tf ' 58%:it i! 1tl:. 4M- ~ *- ;-f- fit iB: ' ~a. ~ 't k 1~. ~ ,*~.:L,,«~,,~~,~~~.m.ft,~**t.~~~~Ak. ~~~~rEff.~~ij.:L~~-~~~~~ o ~.k~«~&«.~~. *£~~~~.1-~~'~.~~.~~~.1-ft~,~*~~~~~. f01, ~1- YA. 0. (American Telephone & Telegraph Company) lJry zJt 1t. -. '. ~T ~~ 4JT 1.. 5L. ~ . i.. ". ~r~;§-. ". 4b] J~. ,. 1t -!t ~ i*;f1. YA ~r. if ' 1t 1tI!.-fr' ff. -!t ii JiJ) f01, ij~ $f>J 1=f {~. *". ' ~ it -. flJ ~ 1Wl ~ ~ -};;. 1f. .Ill:. ~~p«.:L. ' JfX-11- -1tl:. •. " *. f* lJry. ~~~~.:LrE~~~-~~m,~#~ijffl~~~~~~~~~%~ft. L~ • • o.1-~~~~3E~~}t§~~~*~l-~~~~.#'~. .:L fir :~ lJry 32% ' *"}t Ai Jf) 4JT A!fx.1\. *~k~~~~~~l~~.1-~ft~ o ~l~~-~.1-~*~'~. *'. 1£;t #£ :~)J.n.. 0. ' ~ fofj- 1t. if Jf) 1ip ~ it 150% ' ti;J * it~t. It~~ if ~. 6. J.i it It ~ M. -!t ii ~ J6l ~ ~& • 1- '. ~ ~IJ -Jt.iL ~ ~ ,ti lJry if1?- ~ )J!IJ .~ ,. ~.~~~~M~'t~A.~~~ft~j;o~~~'i!-~~or~~~. •• aor~~~~~~h".-!t*~,,&# •• ~o~~~*~m~ ~ •• ~&k~*~*~,~~~~~1t.-};;rE~-~*. o. ~a~*.:L~*~'~~.:LW~*~*~~M:k~~~,~*or~~A. .-"!V-tt~~~*~~W,~~~~~~*~-tt~~A~~~*~. ~~~1tM*-M;-f-'~ff..~.:L~£~*~T~M3E~-~.~~. Jl .:L iA :jt -a;k J$ ". ~~. ~ ,(,.'. .:L 11= ' 3E f$-1t 1tl!.1r, lJry ~iL ~ 'ti. ' ~ ~t *- or ij~ Ji.:tf llJJ. ~~t~~~A_~~~j;~~~o*"~kM.D*~'i!-~OC~± lJry. or ij~ 'ti ~ ~t .t. k. '. i!}t 1&11- ~ 1r, ~*-,~ lJry. ~. f +,~.t.~~~A~~~~.t.f~~*~~~o~~}t~~~~~~. ••. ~ ~ ~'ff.*~Aotf'~~~k*~~;tffl~~~t~~~~m. ~~o~.~~~~~~oca~~~'~.#~~~~~~4'~~'. 0. •• ~,{}t~~fJJ1.Ji}J. *ff.#~~~~4'T'.~~~~~~~k~~~~~~f,Jf). ~.M~~.k~~.~.-!t&~~,~~,,«~,,&~~~~~~,. ~~*~*~~~*~ffi~~.~*~~~*'~M~~'ft~t. ,. +*- JjI ~& ~ #.fJ • 1- lJry Ait '. ,ffi YA. ?.t ~ ~i -!t ~ Jt. 0. ff. ~ -. -}j UiJ '. t: ~t. A.~~~~.W.:LW~T~o~~*~~*~-~~~~~}t~~f. *.~*~~~~~Jf)~~.~Affl~d'3E~T~*-!t1-k*~~~. ~1-;ij;'i!~~~*ft.&~~~~.~.~kj;~~~&~ o. . ,~~~~#-!t1-*t~~.:L~~l~A.'#~~M~~ o ~~~ ~ #~~~~* •• ~~~~.:L~-&M~~-}j~,~~§t~~~ o ~. 6. ~ HlI Galen, M., A. T. Palmex, A. Gunes, and M. Maremont (\993), "Work & Family," Business Week,. July 28, pp. 80-88.. 6. EI El3 If! fil ZI~ 88 !iF 6 fj. *'~~tf~~k*~~~~m~~A~**M~~~a~~A&~~ . t'~f~.'~~~~kZ~~~,~~~~.#~*,~§t~+ Iliar:p II ZI!i. 88 !iF 6 ,FJ. 7.

(5) ;i~ {~ ~~ ~. {r, 1* it. 4-~~ft.~~~±~ti~~,~Rt-~~~*~~~~~j-M~~~. 0. ~1£~.~~~~~,.t~*~~~*~±Ah~~~-~~. ... ' 1j J!IJ ~~ #- i} it i! - #~ ery -tt ~i: it il]. ~~~o~~~~~'~~~**~.~M£'k§.~~I*~,~. *~~Ak4~R~~'~~~*t~~~~k~.~~*~~~~_. Rt- {O ~ t: foJf %1t *- jhf ary J-t 1\ ~ ~ ~JIj ~*- ' ~ it Jtr. ~J" #~ Jfx. ~i-;fo ~~ ~1 1& %~ t foJf 1; ~ ary 4 4t ti~ ~ ~JII #t $}] ~ , ~ - . ~ i&. 't ~ ~ - ~ 1t. - ~ -=- ~. r,. rJ;j. 0. ~~~~.~'~.~~~k~~~.~,,~~~*~~~rJ;j~~~ k -'.¢. 7. 1: il! tt. *. ~t ~ ;f0 iJ11 #~ ery % ~. JJt 1& ery 71<-$. 0. , ~ ~ - Jt ~ ~ it J:.. {t it ~ (j:. '* ery *. Lo-~A~~J:..ffl~*~4k*!C~~*~ffl~~~4k~~~%' 1~~.#fflm'#-~1f~~JJtk~~~"a~~~$~~o~Ait. ~~~~.~~~~~§]'-~~~~~.~~~~n,~~-~~* I) ;p JIi ary i! 1t *. ~. iI,.. 0. M·)k, ery -. (@) ~ ~~ ~ M;- T ~t ~ ~JII #t ~~,fJ!} ~ ~* ~X it -jt;fo. .t~.~~~-~~M~Rt-*k~~~'*~~ffi~$~~~~. m~ ~Jf. J:.. ~ ~ § ery mTb;fo 7Y¥ ·ti , ~ J~ !Jo it Jtr. ~~,fJ!} ~ ~ 1.ff ~ %f- ~ dO Ii! ary ~~ -t- ' {t.i. ~ :f ::t ij~ a -f- ~ i£ rfJ J~ ·tt )5L ery ~ it ' 1t ~t ~ iJIj #t it it. .'~~At~.~%~-.%~,~m##~ft4t&~M~±I. ~.*~*Lo~~-~M~~~~~!Jo~%~rfJ~~~~~.~.lt.. mJ/t~ ~t ~;fo ~JII #~~~A4 M;--t ~ ~-*it. " *.1t. " ~ t4- t: A.. ± ~~ ~ .,. r* 1; ~ 51"- 4J 1$- 4t i! JtI=. 4t ti~ , ~~ 1t. ~JII #~ ary 5JJ ti~ if ij~ t-1i- jl] ~ M- ary 1f-if. ~~M'~~*.~*~~~~~~~~~~~~~~1M'~.~. 7"-0 iiol(,. 0. it ary %,f~;f~ 4!- '. t.~ -fi. ~I]. 1. of}!. .....§:. *. tr.J ?k ~k 1fI5 ti~ 4~ il] JJt 1& 1; ery Ai! %\ ~m. 0. 0. !f '. #- fJ; ± A :it $ ary ~ 1t ' I!l f.~ .i.. ~ ~ ~t ~ ;f0 ~J" tt. ary *J ~ , ~ ~ %f}J :f ary {t*- ·tt )5L ~ Ml 1* {t ~ 1t ery 1;0 5i ' ~f 4 J!C it -9.0 -$It -9:: A ~;J ery .~,.nJJ: " r.JJ 5L 0. ~@~~*-~ko~~*-~I~'~~~~-~~~~k±Ah~f.. IW---fli. 0. 1* {t ;fo ~t ~ ~Jll #t J6] IJ. .*~~$.~~~!Jo~'@~ft~84.~'~~A~~-~~. 1. ~~~~M"~.*.~~~"~~~.~~~"~~~~ffi~%'~. *- {t A h j- +-tt ~~ , ~:¥ri ~Jii $-1£ 1£ it ~~A~. ~fi#:it 1tf.~ ~. ,. ' .f ~ Jf t!.t,fJ!} ery ~fo] ~ it tt vJ 1£ ~ .~* ~ :1! t: A it ~ ~t ~~ t: ~ ery 51" I!-t!!.-t §] li:t rTiJ1f ± ~ k ery tl1t J-t~ - Jtr. ~1t ~~~~~it ~ i~ *. ' ~ 91' "~.fi.. 0. ~ lIT tr.J J-1t ~~ t- ~~ ~ ~ £. ± '. (@) A ~ -. ± ~ if ti~ ~, ~J! ,~£ Jft ~ § ;3: ery ~ it. j-*.s".&"a~~T~~~~~o.~*~'~.kl*~~~. •• '~~~tM*~Jft~o%~-~~~-~t4m,*_*~~~. - 5fi- ~fi % ' JL -:t ~ 11 ii. ~t ;fo # -9:: A m- .~ -nJJ:. ~t"~A!fAl. 3.38:10. 8. ery -ti. ~i::¥ri ~ $ 51"- 41J ~ 10: 1~o. §]~{*1t;f0~t~iJI1#t1fl5t-;1±igkery9r~~ ,~£;jf~llji, ~J£i~J:.. '. jtdt)>L~1t ' 1~ftat$1fij' ~ 9r4~4~1t. E7 ~'£- J<.: 1,11: J!!Z ~~ ..t;-h tot. ~/ :i!J }:(. 'X ll, *l11EJ ~.~ ~/J tJ'J :r}. .~ ~ ~i« :~ ;W. ~ Z. .Jf} .<- -';j.- ~ tot. :,.I...f; ~ i'>.",; ·'f./L 7f';.. rJ'J IJ!1,.. ~ p; ,·"x,/}-I. =r. >'. P:J. 0. ~~. ~ ,. r}f. .$!.. If.. & .'f, *l. ~*tr.J*~'~tA • • ~!Jo'*.tA.t-~~;1;*~~~~*~' 7. 8. 8. f-1ltl Garland, S. B. and C. D. Valle (1992), "The Human Education Overview," Business Week Reinvesting America, pp. 78-106.. Aii. 70. El E8rf1mZI~ 88 if 6 ~. .~~~£*~~o~*~~~~-!~~~~~~,a~t:~~~~ ~t'~.*k.~~~~~~*'rTiJ~§~~ff*~~~~Mki~. eEt!cpIJZI~ 88 -if. 6 F.l. 9.

(6) ~ , F.'L5l ~~ ~ 1ar ~. f'. ~. -;f ~ -'=-. ?. *. ~. *.iJ! ~ ~ ~ at ~ J.t 6!J JJl. ~ , 1t ~& ~. ~.fe.. .~~~~~4-;f~~~~~~~'~~~4~t~~~~~o~~.. %: 6!J t.t * '. 1~ 1r, f} JJl.A J.t 1\1t. D!J ~± it ' 9} f}J }J ~.L 1t ib.l1.i Jij :1f ~ :{ , t. ~.~~~R~ili.~~~#~~.~~.D!J*.L~«~oA~~*. 9} ~ if J~ ~ or ij~ H 4 t.t .t~~Hi D!J ~ 11.]- , iJi 't ~~ , ~ 1r;t Jlr. ~ or ij~ ~ JJl. A! iJi M] *. 1."; ,. r,. tlp ~ Jlr. ~ f}J 1*- #;-. 0. r, t-. JJl. * f}J }J MJ ~ ii - t.t .t~ ·ti M] ~ ifoJ 1£ ~. '. ~~ t-it A ~. * 6!J ;Y! t it f}J. 0. B~~*~~tM.~~~.*~.~~D!J-~~~k~m#~~ M'.~~~'~~~~~~~ft~~D!Jif~'~~~~*-ff •• ~t M.~~~~~~~'~~~~M*~~'~~~~A~.±~~~D!J ... ~. 0. Jlt--jt"'4§~~~e..~&-r~§~. • ' ~ WJ ~ rf .L ~ ft -jt fo] ~ J'f -Vt :f RJl}l. 0. t~y:J,-k~~19IJ '-Vt1970~1\. (5 ~ 10~). ;Y! t 6!J ffi ~J!IJ. '$. ~ ~J!IJ. §~~~M~~~~~§~AtM~D!J*~~~'~~~~~M o ~f. *~*~~f}~-~'~~~~~~~rf~}J*~'~~;it~t~. *- -f ~ :1f f}J}J A. it# fi JW:ho ' A ~ - if no ' f}J}J 1.ff-Mt 3l ~ JJT !II 4f Jlr.;i t ~ r, , ii ~ ~t JJl. ~ a!J ~ at ~ JJl. ' ~t ~ J~-t:fi ~ ~ ~ 6!J ,~t .t~·ti ~ ~ fo'. ,~~~tAit4~~ff.t~D!J~&o~~W#ftaA~~t.. *. *. :R!~~flH4. JIJ " ti If rf-. ' {IE A.. " ~.i&. At itt ~T~ if. '. j;lj #~. ,. ± ~ jJL tl~ 6!J ~ ~ -t- ~. 0. m. ~~§~'·~~#~~~.~:ho'~~~~~~#.L~~4~.li!.. 0. Jt 1i HA t.t.t~·ti ~ t ' ~ 1r, W~IJ m1978~5}] .i.1990f 12 }] , ,~£ *- ~r J}lj ~ it 6!J at M it 71J ~ *+ 1tt - .1Jt 1r i~ 1jJf 1E 4 ii .1Ji 1jJf it rp ~ 1r, it Jt.1tt j -100 1rlit ' tlp r£ t.t .t~ 6!J ri:. ~ t- i,J it f-t .t~. ti ~ t 6!J tt- 1. ' JL :it -X #£ f-t .t~ ri:. ~ ~ ~IJ :f; ~ a!J f}J j!l ~f ' $ ~ t it {El1t ~ ~ 1.~~ 1~ , ~ 1r, ~IJ mT 71J 6!J fi ~ 1t -'=-:i! 1R it li!.1t:M:- ~ : ~ j .~i~*;lJ!. 0. *'. *'. *. +. 0. "~k~*.L~D!J~t~~if~£~-'=-~~Jt~~~mttA-A~.. If ' y:J,itUJ!'JA ~ ~1}J1t .L1t~~foJf A ±z&A~~rflj J~:f; ~. 10. 0. ~~-U~~~~~.D!Jk,§~*~~~t+.~~~~-'=-*§. .1~A~'~~~.*D!J~Ji]~t~m~~~~Ro*.~#~#,. ft 1979 .i. 1990 ~. ,. f:;,¥! J~ ~ ~ 7t ±. ~. t Jl}l fR -f- 1ij Jt 17. 1~ tt;t foJf {1t 6!J 0. ~£±~.Mmk~~t*~.~.L~M~~~~9}~}J~.~~D!J~ RUi -RU= a + bT+ e L. . ...\-'..b. J - ~'". T'. R Ui p; ". ';/]' tii...;f; *~ -B" :j}J ,·~~f. • J.h ~ ~ oB 1 tJ'j:7\...:>f;:. ~ ,. t~~'~LD!J~t*m4Jt-~~t*~~~.L~~~*~~.L~~. RU ~ .-.. "MJ J.h .J!...I-b M-_ ~ ;B '.~ tJ'J I ;::'J:7\...?I':- ~. ,. .-r, a ;q. ~.~'T~*~~*'e~~k~o~-~.~tf'~.~:M:-~~- f ~.~~~t+Jt1i~.~~~t+o~~~~#M*f}~,#.~~t. ~#~.~'~~~~~~~TH4M.#~tM:R!o9M~~~M.. D!J:ho~~~,~~or~~~4~~D!J~*'~~M~#~tM~*~B. 9. t- r.j -I:f; 11 Ji. ' -t ) ,. 10 . $[ {~f.t ( 1992). J[ 42-45. ,. .iWijg~~UU5tt42a-£W:&JtjeU~26~ (~:H:.: it;It IX. 7f. _1:. ~ f.l. 0. EHEt:pIl~I~. 88lf. 6 ~. ~~ •• D!J*~o~~'A~~*-~~t*~Ji]D!J~t~mr~-,=-~ 17.1 ~ ~ R. 0. ~ 1JL 1%f t'£ ~ 6!J k. ' ~t. *. ~ it ~ ~ t f'U~ -X rf 1}J }J ~ •. Jl:.lf.) -t M] ~ t. Jl}HR ' 41970 .i.1990~;t fi! ~t if l¥-ft JQ~.i R a!J JJl. ~ , ~ *~ 2l y:J, J:.~t if lIft ~ t * -tJij ~ .7t± ~ tJl}l fR k21.3i!! ' ~-tx R ~ 'UJ-tt lfflft ~ t* 6!J -f-1ij ~ 7t± ~ tJl}l fR14.7~ ~ ~45% 4 ~Jl}l M ' 0. &.~t~~OCJi]~~tf (.)~if«Jt~~.~,~~~**~~-,=10. .. no u.s. Department of Labor BIBCPII.zI~ 38lf. 6 ~ . (1992) ,Oullook /990-2005. 0. 11.

(7) ~.«~*'@~&~T~.«~*~~t.~~~~~~ft~.ftt. *. 0. f . f~.~o~~-~OCT'~tA1A~*~17\*-~.tili'M~ ~ .~~~.'~~~~k~'ft~M,aat-~~~~JJ:.~~~'. II. ~~~~.#_~~~~~.~%~~~~~~n~~~'~ti. J111?), -1-:f ij~ i~ x..~1t t. a~ ~ ~. 0. 4--1t ~ lit ~t. {O ~)II ~*-11?), or ~ J,t, ~ $JJ 1! i~. & ~ tt 1t"* ~t"$+ ' 1t -t ~t A-t ~)II ~ ij~ f6] at ~{ 1~ ~ ~ :f f6] a~ Jt ijs ' v~Ui 5i -!t-1t ~ J~ ~ 1t B~ i®.~ ij~}J ~t 9r ' ~100 ~t • ~ ~~ t ~)II ~*-tt I'J ;;[- J.@;:f Ittft 0. ~.t~tM~&~,~.~~~o~~~~'~~~~~~M~~ *. • Jl.ti ~ ~ t ~ ~;11. ~ AA-fIJ ~rL' ~ $ ~+ • or V:J. i~ 1" ~ !- a1Ri Ii ~ f}J If f it B~ ~ t ' 1t #.ii # {O 1Jt. ~ ~JL. t B~ ~! ~ t- ~ 1rz k B~ ~ JlJJ 12 0. 0. ~.~a~:f~or~**J:.A~~~tr7i7~l!1.~~~~~'r7i7R. f ~~~·&~~~~~~~ o %J:.~J:.~~1.~~*~~~~~*. ~~~~*~~k~~~A~~~+~M~~~~,a~~J.@;~~~~. ,. , ~ 1r' 1t ~ t :f t- ;11. 5~ k B~ fo] .'-.;}J , §} 1.!t "!l-!t-1t ~ t ;f;. 3R. 17\ 5}] 1t tB 8 .fi tr.) "fr ~ 1:r1ar ~ -fIJ ~ ~ t -k JiJ] ff- ~ B~ ?t ~ 4~ ~ , ~ J:.1r, or ij~ -t-.'-.; 4 ~!& ~ At ?t ~ t-§} ~ 1\l?.1r, B~ J:.1t {O fiX. t 1\l?.1r, ~ 1."$+ ~ 1~ * ~ 1r,. .t~,.~~a&~~,~a.~A.t~~.~~ft~;;[-4~ffli. L~~±~1.~~*~':f~~M~~t~u~,f6]*~~a.*~~. }J. ~ M~~.dO.~M~,~~~~~g~,~.~~-t~tffl~tB~~. ~*.~~. ••. ~~~ffl~~'~~§~~~~'*~~~~~~~.~. 0. ~~~.#~ • • ~~~~-~~~k~.~AA~~~$~.~. .~o~~AA~~~$~.T'*~.~~-~~k~~.~~t. 11 ' ~ 9r B~ - ~ n'-- J!IJ k V:J. ~r. -fIJ ~ A. 1. 11 '. f}J 17\ *-. .L ~{(. *. ~.r. -fIJ 1;( ~ t ~ ~.5 ;i~ ,I f. 0. "'.fa '. 0. ~ ~~~~'~r7i7~M~~t~~ft~ ~ ~~~o ~R~t~~~~~g~.,-!t-ffl~.&~~~ o ~t~~~~-t. . t.m'A1##~A,aa~~~~AA~~k.'~*~~~A. t1t-it -1:i ~ J:. pJf .t 11 a~ J:. jf [!] ~ fo] T i%J 1t B~ 1l [~~Hi ' 1E. Jt. 1t-it -1:i WJ:. pJf n'-- ff- B~ ,k -fIJ ' J!IJ -t- rr1 ~ t ~t A{O -fIJ ~&, B~ ~ J!. r7i7 ~ T ~ ~ ,g. t ~ A A -f'bPi] tl # a~ at {I~ , fo..r. -fIJ B~ n'-- ~ 1t -t- tt.tf ~ ; Ji.. Z ' fo,L ~IJ B~ n'--ff-1t t- tt.ti ~Y ~ ~ 4* rn ~ AJX.. -fIJ ~&, n'-- $ "$+ -&- ~ ~ tl! ~. ~1 f. . t••. ~.'~A~~~T~~*~'*~17\*-~i.:f~~~~J'~~.. Jt~ .Jl- ~~ -t~. An o ~~~rn~-~.~~t'*~17\*-R~~J:..~1.#'l!~ t. . *~k.~-ft~#M~'~~*J:.~~~~~}J,~t~~.1!tB. ~~~.'~AA~~T~~*~,~~-t*~~~~m~'A~~ *. 1J *~h k a~;1 J1~ ~ J~ ~. 0. ~. 0. 0. ,. . L, ~ t~~~~1.~'*kft~*~*~~'~~~~~~L~~. ~~'~;;[-~ffl:f* o ~~~~~*k~~~~:f~'~1.~~~~~ M ,~'ft~~M;1~~~,~~~~~"*~~o~~'~~*~k* '.~.k~~~~17\A~t~~~.t~~~~-~§~ o. ili a~ k '. ~. t. B~ -fIJ ~rL', 1.¥, It ~{( ~ ~. 1*-#:I1t-t B~ ij~}J ,. *' M. ~ }J i'J. 1! B~ ,~t *- Ai ~ 0. §} ,~~ Lit:f ~ 1-~ *{o1f~. 0. -~JJ:.~~A&o~*~~*J:.~~~m~'~1:f.~.JJ:.~± a{O ~ ~ ~ ~~)II~t.±~ ... tlU~. B~ 1t ~ A~. II %J ii 9 12 . , ~ t1t Jt dO r$-1~-it-1:i J L Bl1. 0. El EHCPIiJZI~ 88.if 6 fl. 12 .t- nt:I Lindbeck, A. and D. Snower ( 1990 ) , " Demand-and-Supply-Side Policies and Unemployment: Policy Implications of the Insider-Outsider Approach ," Scandinavian Journal ofEconomics. 92:2. pp. 279-305; Weitzman, M. L. (1983), "Some Macroeconomic Implications of Alternative Compensation," Economic Journal, 93 , pp. 763-783 .. ~ E8~IlZI~. 88.if 6 F.I. 13.

(8) ~~. ~. :;;w; \,t~. «. .I-;{. ~. ~~. ~. -<. \:t~. 4;Jm. Gl\llf. ~ ~. ,~ .~ ~. ~. ~. ~~ :~. ~~:w~ ~ ~~. ¥ ~~. -WI. ~ ;9~. ®. ~ ,t~ @ll ,~. 'I-;{ ~ _____ ~ ~ t;W ~ ~ -K ~Il\ $I~ ~~~*. ~. ~~. ~. (;l~. ,~. ~. ,~. {~~. '~~. ~!ir .tW. W. ~ ~ ~ ~~. ~ ~. 'I" t>. ~f>(. ~. \F'. *. ~ ~. ,. -t~. *. ... ;~ ~. ~~~. t~ W. '~ ,~. ~ ~. ~. ~. %. ~. ~. \ <"'=1. ~. <~. W o ~ '~ (ill ~ ,~. ~. ~ ~. *. -.y.~. ~~ I,. I. ' 1"0. ,~. ,\~+. ~. (;l~. ... ~. K;~ ,~. ~tr.\. ~. ~ ~.:. ~. CUI .~. ~. 1i <"'=1. ~ ~ tiID. (;l~. ... *. '.\~. ~~ -14. Gl\llf ~. ~ (;l~. ~ ~ ~ ~ ~ \~~~~~ ~. o. ~. 'I-;{. o. ~ ~~$!~. ~ ~t. ~\F'~!;I~ ~. m::. ::<. ~. ~. ~. ~. ~. '-'-1\. ffil. ID. III B. H N. ~. 00 00. \0. ~~. ~. ~. ~t:. ~. \,t~. \.€I. \,t~. o. ~. 0. ,~. ¢. '*'-*< ~. t>r.. f.%. :$ ~t. ~. -.y.~ ~\. ~ ~ ~. ~~. :$1. ~ ~ ~ ~. ~. t->. ~~~. ~ \:~. %. ~. ~. ':l(. ~ ~ ~ ~. -tH \.UiJ. <~. \~. ~. 'W. -t~ ~. *nUil~. ~::g. ~ ~~~ \F' ~ ~ ~ ~ K- ~~ Gl\llf ~ ~ ~ ~~Iiil~ ~ ~ Gl~ \:~ <I=\' ~ -*< ~ o w~t~~ ,~ ~ .\~+ ~ Gl\llf ;9( ~ ~~. \:~. K'. '-'-1\ o. *. ~ ~. -:t\( ll.wt. ~ ~ ~~ 0!iiI< -tr ~ ~ ~!ir ~ ~I~~. ,~ ~ ~ ~. Kn. ~. (;l~. it ~~ ~ ,~ ~GIJ ~I ~~ <"'=1 {{wz. ;~ ~~ Ui'. -tH. ~ ~. 00 ;~ ~ $~~ ~ tlJ ~ ~t {D K- 1~W ~ ~ f\!">. ~. /. ~~-I4-,~(;l~ 0 ~~*. \-'-~~*~-S ~ ~~. ~*\tlE-~ K- ~. <"'=1~~~~~t~~~. tl~ ;9( ~ ~ ~ -W- ~ K- ~ ~ rgr. ~w~~~Gl\s+l ~-14~*'. E. t!. ~. f.%-. ~. ~. § ~ ~ ~ ~ ,~ ~ ~ ~ ~. ~ rill ~ \F' <"'=1 C'-. ~ ,~ .. ~ ~ ~ ~ ~ t-> OUil~ ~~ ~ ~ ~ -tH ~ ~ t! -14 -tr- <"'=1 ,:~W~~~oo·~oot~ \ ~~~. ~. 1~. -t~. <"'=1. * liID i\ltt\ ~. nUil~ l¥ ~ ~ ntiiK ~ K' ~ ~t: ~ W +-~ ~ ~oo~~OtiiK / ~~ ~~~ *~,~~~~~~~. ~. ** ~W ,~ ®.

(9) *89 .i.. -t. 1± J1. j~ J:. ' l\i 1t.I. jf 89 iL i!- :@1t Ai .i.1t tB - ~ 7J<.-4! ag.I.1f: ' 14-.ft:. -tA1. - *t 1tr ~ ~i * (shock effect) '*. - ~t * Of ij~ if aAi .i."it ,,!- 4- ~ $; r& *' 89 1. A-}f i!---ko SI J! #JT 89 ~ ~ ~o ~~o~*'~~.I.1f:iL~Of~~~ •• ~*~~'~1.A.t~~ . ~t 1lt1ifP ~b} 11. 7J<.- 4! J:.. ~ §]. 13. 0. *. Alo~-*~~El~k.li.~Al\i~.I..~+~.I..~~~.k'.~ _~~~.~~A%LMjf~.lh,--}f~~~~~~~~~$±~. .~AAff.;. *1t ' rn ~qf~ fl#. 0. ~~'.~~~JE~~~~J:.~~~J!~~~~~A1&.I.t*~,. ~k~R~$~~ag • • '*.I.1.Ah~~.~~*o-ko~'AtB~,. J~Lt.li.~~-~~~~~~t-t.~~_~~k~~~~'~.~. ~*~A~~~~~.~'Of~~~~-t~Y'1±A*M*~'~~~. tL~~ • • • ~A • • ~.k~~~,a~~~~ • • k*£.~~rn. ~~M*m~AA~~~.~'~~~.*4!ag~~o. ~1'~~~~.~~~.ta~~ ••• oEl~~~.A~.8.I.1f:. .f ~ .Ii. 1956lf-1t ~ ~ 1t .I. ~if 89 1ft ~ ,. ~. at Jl:r. - 1ft ~ k. tB m1T Jt ~r. ft 1& Jt 1~ ag 1ft ~ , Of jj~ t- ~ * ~ i4ft .,.. r* 89 -;t ~ , ~ ~ A t. 89 ~ jt 1t ~ ~Ii. ~'~~.~~ff'~R.~~A*M~~-~_*o~~ffa~*t. .ta.~t~~'~~~i!.I.~~8~*~'~~*M.I.~*~A.. -tAiL '. tL~~~A~o$;§].~-4*'*.A~.8£~.I..*4!Z~iL. ( ~ i~. ~1&iLi!-J1Jt*1984lf-i!~. r *1/]£'4!~J 3EJ~;fp1f~l\i1t.I..1 El "Mt ifll- $; £. ~.I. jf) ~ JE i(. ~ r ,,!- -1t 69 1~ 4t m1& ~ 1988 if- M 0. #; '£.~.I.jf~-t4tlf-~tt-;k. 0. mrlli*H·89ra'%~~~JiiF' 94.3%69L. '" ' JliJN-1v-fi.! ~ J.t ~ iL . 'J' at 69 £ ~.I.. ' i!~t. ~#a~~~£~.I.jf~.iF9A~~#,~t#~a~~~~~ ~. 69.4%. 14. 0. v~ ~IJ ~ jt 1t.I. .;YJL t ,'-1; 1;1] 69. 0. ~~~~~-~.~~~~l\i~.I..~~~~$;~~g~L~'Of ~~~.*~~,~g.1.~~~~~a.,~~~g~~*ti.~.I.. .~~~lf-~3~.ff'£~.I.1f:1±~~Of~~~~~~-t~.~. r, f. .~~i!-o~~~~~#~.t~~~.~t~.~.I..~~~~Bz. ' ;fEllt Jt.. N '~.~~M#o~~~.~.I.jfa.*~~~g,~~~~+~~. ~~~~~~~~~,#~~~~~oEl~~~£.~.I.jf~~~~~ .. ~,~ft-t~~.~.I..~4!~~~~A±~~t~*'~~ifft~*. ~~~~~i!-'~£~.I.jf~~~$;J:.-lf-~~~t*~~J:.~$~~. ! £~.ko.~.g~~~~~~~~.~~#~~'1±~*~*'. 4l: -t. 0. El -WJ ~ ~. £. .::. 0" Z -. 89 .I. •. ~. ~.I.1f ~1J;fEl ~ i{'- .jf ,l t ~. r, * ~ 1. A h ~t ~ $. 0. J~ ijf. jf 89 40%. ~ 1970 If- rtf] #; , ,,!- [@ 1t ~ tt i.. ~Ljf~~if~~'~.*~~1.~~A*$;.*l\i~1.~~A~~~. ~#.~~~~~A~~d~.~'#~~~~M~4*~~~M~ •. ..~~.f~;f3L4o 4~. (earned income tax credit). o.li. it- a • T ' 1t *.,if -t;(i. t~-.~~r'*~m~~~~~;f3L~.,~~~.~~~*~-* 13 . t-1!lI Brown., C. (1988), "Minimum Wage Laws: Are They Overrated?" Journal of Economic Perspective, 2:3, pp. 133-145; Rosa. 1. 1. (l981) , . "'he Effects of Minimum Wage Regulation in France," in S. Rottenberg ed., The Economics of Legal Minimum Wages (Washington D. C.: American Enterprise Institute), pp. 357-376. 14 . ~1!lI*f.-1P~' *1=-.ft (1997 ) 'HI.: 1I~.1!5'i. 16 . ( *:lr.:. -*!--t"foj ). 'Jl174. ~.rn*-tAi*.I.'4*~.I.~*~~~~~~lf-~A1±~g_T'~ ~ t~. 0. !3 Efp:PWZI~. . '~~~~Aa~Md'~~Of~a~+t«~-~~Moit-~~. 88 1f 6 ~. '*- ~ it ~ 11- i!l. EiEb~IIZI~. 0. 88 if- 613. ~ II ' fojf- ~{ ~m J1}; ~ iJt. 89 k + '. JfX.. ik:. *. ijf. :if ~ A ~,91. 17.

(10) .o4~~-~~~~~~'&.~A~~'~~~~~*~M±~. " '-.:..". *o~~'~-~~~~~~~~~~~~~~~~~~MA~~t t. ~. ~~~'*~~~~~'~~~~~~~.*~~~ o. .'.A#~~~*ti'~~~B.~~'·~~~~~*~*'~i -{iji~og1t. m. 0. 15. #fj 1t. ~«@~~*~~~*'~~~* • • ~~1~.~.~~'~~. -. ~5. Jtl:. qf.iJL. ± og f-& :ftj #;1t. (fringe benefit). 0 ~ 1: Ai. *og. iL.i#. *- ~ , .L j. G. ~#*~~~#~~~~o.*~*.kiL~~~*~~~'~K~ ~ ~~.~~~m'~1:~~~~;~.*~*.k~~.d'~~~ M -~.~#~~~~#;#,fta~~~~.~~~~~~~~.I#. !Ii.. 0. m'. ~~ ~~ ~ :tf ~ qf.iJL ~ f-& :ftj tg.1t ~ ~~. *z. mIi 2og ~ k $ Ub Mi-1Jo V:J. i3f}1J]. 0. *tEJ. D. og J~ 1~ 1t 11]2 og II Ub ~AU\ -R r f-& :f1j?£g.1t J ~. ffl,. 4. ~ {i ~1 It Pq. ~. f-& :t'J #fj-1t. em 2. ~ ~tt .~g.1t ~ ~8J :flj fg.1t lii11 og 4t ~c.. r~.~#J~~~tt~o~~~~A~«-R-ft~~'B~«-R~~. ft~~,~~~ft~~tt~.#;1:~*~~m~~~-~,~~~* ~ ~~. {i ~. .r*,. ~-~ ~ogCD.~AtJl'Hit~~A;f..t.At, ~~4it;f!UALLMJ-it-~6'. foJf 1t tB. *. ~. og 4t rJic.. mrtb ~At. ( II ). ~ J{ ~i- ~ {~. og ~~ fl-. 0. ~ ~t. '. II rtb !At ~ ~it ~ ~ ~k. mlib. Aii. (~-j .~g.1t ~ ft% :flj Mdt z;fo) '#- ~r 1: J& foJf ~~ 11- fIJ ~ 'Ih~ ~ -j ~ ft% :fIJ ig.1t :ijt 11 og 4t rJic. k ~ A;f.. .f71t (CD) tEJ ~JJ ~ E ~6 og at 11~ , ~t at ~ og ~ 4~ ( 1~;f~ ) J;(: t ~. *. og 11 fJ; :¥Ii IIdtI. *fi:1[ fJ: ~ ~ tEJ ~. ~ ~ ~t. '. 0. *. a~~m~*~~'1:Al*4~.~~~~~OCT'~~~~-#~~ ~c. (OG tt. i MJ ~ :tt ig.1t 11a 1:. OH it i og f-& :flj fg.1t ). ~t 1i-lii. *11 Ji ag. ;~. fl- 0 4.~~~~~~~'~~~~#*~~A;f..4-~*~~~M T'~~i##~~~4*~~~*,~~~~~r~.J~r~~J. .~.~~~~~~~~~~~*.M~~~~~~~~t~~. fL ., {O ~ %#. ~ 4c- ± ~LI.t i!t- -1} ~ @ ~ ~ f8J :f jf,g.1t 4 tt 1ro f fh A*- ~ foJf 6 og J;(: ~ 4 iLi:.:.:. ' ~ +If- Jg *:i£2 r.J! ~ ag -tJt ~ , ~ ~ • ~ , r1i7 II ~ V:J.. 1. 0. *. .~ ~ . A~ttM~.4c-~~~~~~-~ o ~~k@~~~&~~. , EJ;f.. {£-- t 1t ~ ~ f-& :ftj ~J It z ., ~ , ~ &Jf ·ti 11 It -t~ ~ , i!- 4'-- 5~ ~Hi ~ 't: 11'Lit J;t.-t~ ~ ~ 4 ~ ~ 1st mt og MLt4- ' -n. j; og JW i1! ' y:J. 2t#- r}]j 1- i1;- og •• oE;f..~t~~~~~~~~-M#~kM~*~ft*~2t#-M~ ~~ ~~'~~~~lfti1;-~,~~~~~~~~~-ft+ftoE;f..~ ·....flfAt~~1&. ~ ~ ~~1t~tz. 0. 15 . 18. :f- r...1 Hyman,. D. N. (1999), Public Finance: A Contemporary Application of Theor), & Policy. 6"' edition (New York: Dryden Press), pp. 274-278.. E3 EE r:p [GJ Z.I~. 88 if. 6 f]. -r ~ lii ~ it 1& flj og Fo9 ~ k 1t ~ ~ og ft% :flj ~ -M- ~ ~ ~.w. ' y:J. -lii:ftj ~ E] og Jt., A;f..;fo Jt jf ~t~1Rlfi-ffi )~Il Jt T Jt ~~1t 0 iLi: If- *- ~ ~ ~ ;f,J #;1t. '. 8d:J ~lIzI~ 88l'f 6 ~. 19.

(11) ~ Ai ~. plan). .L'1 fJ; i!t ~ lTt ~ -t- a9 - .l/~ ~I] #IT Jl:.. 5' ·ti ~-& ;fIJ ~t:t (flexible benefit 1tii-~t:tr ' ~~tHi$f;-*1.i ~ .L~-~~;t±$Ji ' ~ ..L{r,orY~. 0. ~fflii~±.MI~~ffl~~~~~~~~a'~~~~.'A.,~ l¥-±,*~~ ~-& ;fIJ.lJi. a or VA ~ :t: ~ a9 i!.:f*. 0. []. ~. %.L ~JI.;gf a9 Y;t! 1t ' 1t-M.. ~oo;t~~#:t~~~~ZY:t:~*~~J.L~-t-,~~~~#.or~. frR ,'k. Jlt - r09 ii!. *- '. 0. ~ Jl:l::. Z. i~~':t:~' -t- a9. 5R f. >'1' '. 5' ·ti;f&. 0 tl. ~ 31!::l-. ~~~~~.L~%~i!t.,~~:t:~:t:~~~~~'~+l¥-*®~. .~*..L..L1f:~~~:t:~~k'~~ii~@~~t~~~~~8~£. it. 1969.i-1992l¥- ' k [@ :& t ~ a9 20% ~~ -t JSj ,GJf ~1t l1 a920% ~~ f H],GJf ~1- tt. + ~~ 7.5: 1~ ~ flJ 11: 1 ' ~;t! a9 tt. +1t ~ ltl] ~ 1977l¥- a9 4: 1J~ no f,} 1991l¥- a9 7: 1 17 :it A Jl:l::. - JJL ~ :& ~ -t- a9 [] !- Jl:... -.:l •. 0. ~Jt it :~~+ ~J!;F. , ~. 0. or VA ~ JJ}; Ai 1- ~ .:lJ' -- ~ 1-& ;flj h\. Lf~~~#~·ko~l¥-*~~~~±Aft.:t:~ili~~*~~.L.. ' J.t 1-\ @~ 1£- ~ J .L f-& ;fIJ ~Ij It ~ ~l- fa). M.t~~tt~~h~:t:~~~'~®~~~#~~~~.~'A~~. ;fIJ ~t :t. ~.~~1-,~~~~~~~*o~T~~.£*-~;f&~~a,~~~. it; J!Alq- Jj<..-¥ %.L a9 ~ .>~ i!1 it J~ no. ~~~'.~.~~~'~~l¥-±*~~~~~~~~~_~;t~~,. ~~~~.,&~~yo1t*~~#~fflr'~~'~+l¥-'~::l-~~. Jt. ~;f& ;fIJ .l,,~ a 1£ Tb ~ ~ ~ 1t ik:;t , :t: fA i! 4-- ~ A3~ ~IJit it. 1f L ;i:t: Ii'f J:.1t- '. 0. 1t~~.+l¥-'~~~~~1£-~J.L;f&~~~~~*k~&~'~ ~ ~-& ;f'J ~ jji a9 1i ~ ~ ~ itt tb. '1 ..L *- ~ ~ !fz f,J ~,1 , i! #- ~ 1f: it ~ ~ ..L {t<.. M..L~ •• ~*±~~±~~~A.~*~Yo1£-~;f&~~~*~~~. RA~~~~~~~~~*!fz'iiJl:..-M*RM~,~~~~.~~t ~it~£~~.~~MIt~*~'~~~~~1£-~~ft~.L~~~~~ ~. *' f-&. ;fIJ Jl.t. *- .t. JJa ~~ ~ ~G 1;-- , 1~ 1& ~1- Jl.tJt;t '1 .L ~ NJ if;- ~ .t. Ya9 ,~ ~. t. t1i7 it ::l- a9 t- J.r J.. ~~ 51'11+ it,ft :t: ~. *. ~~±. ' Jt ~fr :~ ~ ~ Jw ~ T30%. 0. 16. 0. VA ~. 0. 18. 1t 31! A'::' + -. -t!t- ~c. VA it '. .*:t:.~~~h,*~~.~a~~4Mii!'*#~.*~~~%~ .~'%.L~NJ~h~~~~4#~~1tJJa~~~~%.L~.~~~. -.0. 0. JI! '. a~~~'1.L;f&~~~~**.L~;f&~~~~~~~~,~*~~. ,i- ~JL fj~;(;; -fAA. J! iJt 4t ' *.L or vA -t ~ $- ~ - ;t Jj<... a9 f-& ;fIJ. , &.i- Jtt. ~t r fit. 1t~~+l¥-' l¥-;!tt1t25.i-34~a9k~*~±' ;fEl1t~-l¥-;!ttfJl. IA11iJ' ~;!j. , 1E11i ~ ~ ~' ~t ~t ~ a9 qp Jt ,Utr:1# .L ~ .>~. or Jl:.. ' 1ft ~. ~t. -i1i 9P. *~h~-~~~.~.~1f:w,Jt.t~,a~~~~-~~~~. 1980l¥-1-\ t. J!}]~~a9 ~ ±A-k~i~~5~ jJ!)~fJ;h ~ W-Ah:~ *. ~ft."*.L;f&~~~~iJtff~.~~~~~~~~-a~t~.. j~ ,. .o~~'£~~~~~.~~~~,.~.~~r~~~*~~~~. ..~-~~~#~A-k~~-t-~hz-o~~,~[@.:t:fth**~. +oJlt~'~A~~~*.L;f&~~~~~ •• ~.,~:t:~~%.L*$. h~*~~.~~W~~1t-,~~~:t:~~o!fz~~*'~~~~#'. «~~ft~~jji,Jl.tJt;t~M*JJa~~ff'M~ • • ff'~~~T~~~. ~k'~~~I~tt~~**#'~~M**~*~~~~~~~Ah. ~ vA {If.iE ' .~ 1~ -tJ]. l" iJt 1t. 0. 17. ..no Economist'. II m" 16. 20. ~ IllHtJifJ£.%.x..-t- Ji -t ( 1990 ) '~IfI:t'U~.1i. ,iJU 17. 1994 ~ II }) 5 El '. Jf 20. 0. 0. 0. El EBc:pmZI~ 88 ~ 613. ~EBtpfllJZI~. 88 ~ 6.F.1. 21.

(12) r--. ,. )f ~ 61 -t -W ~ 1bfo :1f ~t II rn. 0. ~~~~~~~~*~~~*~~*~~~'~LW%L ~9 ~. *. *'. -Pi- ; .5l Fi! t- ~£ ~ I@ ~ 1t It ~ 1t ;f£ It 61 ~*-1t ' ~ *- ,:l /~ %flJ J~ t ;jut ·fi ~ 1t ~ .Jl- ~ j;cr ~,~ \~ iL lflJ l!], 0 !&. iL-=- -t- - -t!t- ic. of ;'t.:t; #- flJ J1t ~ 611." :!1f. f-.. ~,~~t-1."~~~*~*~'~~*~±~h-~#~.4~~ l f ..{a .IW A. l1I111/ '~ :l$.. ,:Jf. e.. Ili1 -7' .- I . ' ~ '*' .~, .~, r:>:1 rm -ffil1il711 is >J.. U ~ 7f UU ' ';I] L & /oJ /.':::; -r VA i£ ,~, ~ ~ $':; ~ I,':::; k'<. 0. 22.

(13)