本文依循Chang et al. (2013)一文的架構，考慮家計單位勞動與生育決策，且存在政府單位，分別探討廠商分紅對員工工作努力程度、家計單位對生育之重視程度、勞動所得稅及資本利得稅分別對於勞工工作時數、家計單位生育率及經濟成長之影響。本文之重要結論為：(1)企業分紅制度可提高勞動供給時數並提升經濟成長率，同時導致人口成長率下降。(2)若家計單位對生育重視程度越高，或者政府對家計單位課徵勞動所得稅或資本利得稅時，皆會減少勞動供給時數並降低經濟成長率，但有助於提高人口成長率。

This study follows the framework proposed by Chang et al. (2013) and considers household labor and fertility decisions, as well as the presence of government. This paper explores how a firm’s performance-based compensation affects household labor supply and fertility decisions, as well as the impact of labor income tax and capital gains tax on labor hours, fertility rate, and economic growth. The main results of this paper are as follows: (1) the profit-sharing system increases labor supply hours and enhances economic growth while leading to a decline in population growth rates. (2) When households value fertility more, and the government imposes labor income tax or capital gains tax, it reduces labor supply hours and decreases economic growth, but it contributes to higher population growth rates.

目錄
第一章、緒論	1
 1.1 研究動機與目的	1
 1.2 文章架構	7
第二章、模型架構	8
 2.1 廠商部門	8
 2.2 家計部門	10
 2.3 政府部門	12
 2.4 競爭均衡	12
第三章、影響勞動供給、生育率及經濟成長率之因素分析	15
第四章、結論	19
附錄	21
參考文獻	22


 
圖目錄
圖一、世界人口成長率, 1950-2021	4
圖二、台灣人口成長率, 1960-2022	4

表目錄
表一、上市公司市值前10名之年度淨利及員工酬勞	2
表二、2022年各國出生率及死亡率	5

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