代間互助：論台灣女性之提早退休

Abstract

為何台灣女性會提早退休? 調查資料顯示，在中華家庭觀念之影響下，台灣成年子女普遍對父母提供經濟幫助；因此我們推測，子女對父母的經濟幫助可能會導致台灣女性提早退休。然而，我們透過事件研究設計發現，當成年子女有能力給父母提供經濟支援時，並無證據顯示母親會提早退休，母親亦不會在成年子女無法提供經濟支援時重返職場。相反地，當母親成為（外）祖母時，她們會付出金錢與時間照顧（外）孫子女，從而決定提早退休。

Why do Taiwanese women retire early? Since survey data suggest that the net inter vivos financial support flows from adult children to parents, we hypothesize that child-to-parent support might contribute to the early retirement of Taiwanese women. However, using an event study design, we find no evidence that the mother retires early when the adult child can provide financial support to her, nor evidence suggesting that the mother would resume working when the adult child becomes unable to offer financial support. Instead, the mother will retire when she welcomes her grandchild, to whom she significantly contributes time and money by grandparenting.