隨著社會觀念的變遷及醫療衛生技術的進步，臺灣的生育率逐年下降，人口結構快速邁向高齡化，老人居家照護需求已成為重要的課題。政府長期照顧體系如能負擔老人照護需求，是屬於一種完美狀態，惟當長期照顧體系量能不足，老人居家照護問題是否會讓家庭照顧者離開勞動力，使勞動參與率下降？是本研究主要討論之課題。
本研究以臺灣20個直轄市及縣市2005至2019年間的追蹤資料(panel data)，運用空間計量研究方法之空間杜賓模型，分別探討臺灣各縣市老人居家照護對男性及女性勞動參與率之影響。研究發現，老人居家照護需求在10%顯著水準，對男性勞動參與率有負向影響；在5%顯著水準，對女性勞動參與率有正向影響。平均每戶可支配所得在1%顯著水準，對男性勞動參與率有正向影響；在10%水準下，對女性勞動參與率有正向影響。失業率在5%顯著水準，對男性勞動參與率有負向影響。而平均每戶兒童人數，則在5%顯著水準，對女性勞動參與率有負向影響。
本研究發現，老人居家照護需求對男性勞動參率負向影響，而對女性勞動參率率有正向影響，符合衛福部統計結果：臺灣地區老人之主要照顧者依序為兒子、媳婦，因夫妻在家庭經濟角色中為互補，故兒子如果要留在家庭照顧老人，媳婦就必須被迫出去工作。
為和緩國內老人居家照護需求對勞動參與率之影響，本研究建議加速長照體系之發展，以社區照護系統減輕家庭照顧壓力；發展年輕及多元之人力，以解決長期照顧人力缺口；加速推動長期照顧保險之規劃及立法工作，以健全長期照顧體系財源；建立友善勞動環境，讓家庭照顧者能兼顧工作與家庭照顧責任。

With changes in social concepts and advances in medical and health technology, Taiwan’s fertility rate has been declining year by year, and the population structure is rapidly becoming aging. The need for home care for the elderly has become an important issue. If the government's long-term care system can afford the care needs of the elderly, it is a perfect state. However, when the long-term care system is insufficient, will the problem of home care for the elderly make family caregivers leave the labor force and reduce the labor participation rate? It is the main topic discussed in this research.
This study uses panel data from 20 municipalities, counties and cities in Taiwan from 2005 to 2019, and uses the spatial Doberman model of spatial measurement research methods to explore the labor force participation rate of male and female elderly home care in Taiwan’s counties and cities. influences. The study found that the need for home care for the elderly is at a significant level of 10%, which has a negative impact on the male labor participation rate; at a significant level of 5%, it has a positive impact on the female labor participation rate. The average disposable income of each household is at a significant level of 1%, which has a positive impact on the male labor participation rate; at the 10% level, it has a positive impact on the female labor participation rate. The unemployment rate is at a significant level of 5%, which has a negative impact on the male labor force participation rate. The average number of children per household is at a significant level of 5%, which has a negative impact on the female labor force participation rate.
This study found that the need for home care for the elderly has a negative impact on male labor participation rate, while it has a positive impact on female labor participation rate. This is in line with the statistics of the Ministry of Health and Welfare: The main caregivers of the elderly in Taiwan are sons and daughter-in-laws in order. Husband and wife complement each other in the family's economic roles, so if the son wants to stay in the family to take care of the elderly, the wife must be forced to work.
In order to alleviate the impact of domestic elderly care needs on labor participation rate, this research proposes to accelerate the development of the long-term care system, and use the community care system to reduce the pressure of family care; develop young and diverse manpower to solve the long-term care manpower gap; accelerate the long-term promotion Take care of insurance planning and legislative work to improve the financial resources of the long-term care system; establish a friendly working environment so that family caregivers can balance work and family care responsibilities.

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吳鋐瑋（2011）。人口減少與高齡少子化所帶給日本經濟發展的影響。淡江大學亞洲研究所碩士（碩士論文），未出版，新北市。
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二、英文文獻
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三、政府及出版品
衛生福利部（2014）。中華民國102年老人狀況調查報告。台北市：中華民國行政院衛生福利部。
衛生福利部（2014）。長期照顧十年計畫 2.0（106~115年）(核定本)。台北：中華民國行政院衛生福利部。
衛生福利部（2018）。中華民國106年老人狀況調查報告。台北市：中華民國行政院衛生福利部。

四、參考網站
勞動部：https://statdb.mol.gov.tw/html/com/st0101.html
衛生福利部：https://dep.mohw.gov.tw/DOS/np-1714-113.html
中華民國統計資訊網：https://statdb.dgbas.gov.tw/pxweb/Dialog/statfile9.asp