Abstract:Based on the employer’s gender discrimination model, the costbenefit analysis of discrimination in the longterm and shortterm labor market shows that discriminatory employers become“consumers”of discriminatory costs, and the discriminated female workers are“payers”of discriminatory costs in the shortterm labor market; In the longterm labor market, discriminatory employers and the discriminated female workers are the“payers”of discriminatory costs, while the female workers that have left the discriminatory employers become the“beneficiaries”of antidiscrimination. Discriminatory employers earn less profits than nondiscriminatory employers in both shortterm and longterm labor markets. The degree of discrimination in the labor market mainly depends on the quantity of labor supply, the quantity of nondiscriminatory employers and the prejudice of discriminatory employers.