生命價值已成為各國衡量死亡風險的重要指標，亦同時成為制定政策的一個參考依據。鑑而於此，可得知生命價值的估算將在成本效益分析中扮演一個重要的角色。因此，本文會採用2014-2018年的人力運用調查資料以及各行業的職災死亡統計資料進行評估台灣人民的生命價值以及各年齡層的生命價值。 本研究建立於特徵工資模型的架構上，並以各行業別死亡率的資料來衡量風險。透過普通最小平方法估計出工資與風險間的關係進而估算出生命價值以及探討年齡與生命價值間的變化。此外，本文尚將樣本以不同公司規模做區分，探討工作風險變數是否會與工資是否有密切之關係。 由實證結果得出，合併年度的生命價值會隨著年齡的增長而有所增加，與Viscusi and Aldy (2007a)、Smith et al.(2004)和李汶洙(2010)所提出的結果相似。此外，使用公司規模少於50人的數據，會得出工作風險對工資有正向顯著之影響效果。若在公司規模為50人以上的樣本下進行估計，則會使估計結果產生偏誤，且與預期的結果相反。因此，本文所提出的實證結果會與Naomi (2011)學者有些許的不符。 ;The value of statistical life has become an important indicator to measure the risk of death and formulate policies in each country.Thus, it can be known that the estimation of the value of life will play an important role in the Cost-Benefit Analysis. Therefore, the paper will use the Labor Force Survey Data and work-related fatality statistics data by industry from 2014 to 2018 to explore the value of statistical life and age group-specific VSLs in Taiwan. The study is based on the hedonic wage model and uses the mortality by each industry to measure the risk. Though the OLS method to estimate wage-job mortality risk relationship and calculate the value of life to explore the variation of age-VSL. In addition, this paper also distinguishes samples by different company sizes to explore whether the job-related risk variable will be closely related to wages. From the empirical results, the value of life will increase with age in the merger year. This result is similar with Viscusi and Aldy (2007a), Smith et al. (2004) and Li, Wen-Zhu (2010). In addition,using data from companies with less than 50 employees, it can be concluded that job-related mortality risk has a positive effect on wages and it′s statistically significant. If the estimation is based on the sample of companies with 50 or more employees, it will have biased estimate and contrary to the expectation. Therefore, the empirical results presented in this paper will be slightly inconsistent with Naomi (2011).
