鼓勵生育與所得稅免稅額調整

臺灣因人口轉型影響，成為所謂「高齡化社會」人口老化可能帶來老年照顧等問題。為提高生育以增加青、壯年人口比例，許多鼓勵生育措施便孕育而生，希望將生育以增加青、壯年人口比例，許多鼓厲生育措施便孕育而生，希望將生育率提升至人口替代水準。此類措施有一共同特色，即給予「生育者」某些「補償」以茲鼓勵，亦即生育者是政策關懷的焦點；相對地，我們或可將目標放在不生育者身上，溫和「提醒」不生育者（即增加其支出）也可以是思考的方向。我們就「以賦代役」的精神，提出調整綜合所得稅免稅額之構想，在不影響總稅收的條件下，降低本人與配偶之免稅額，但提高子女之免稅額度。
The reduce the threats of the inevitable trend of population ageing, which mostly results from low fertility, many developed countries, especially in Europe, created birth-encourage policies. These policies may have detained fertility from further decline, however, they seemed not encourage birth giving. Except the antecedent policies have been implemented, a new thought about discouraging those who don’t have any children is proposed. This paper illustrated how to reduce the exemptions for never married persons and married persons without children, but increase the exemption for children, with a constraint of fixed total tax revenue, to simultaneously encourage birth giving and discourage not giving birth.