本研究主要探討生育津貼政策對於生育率的影響，本文採用1999年至2019年間臺灣20個縣市的樣本資料，利用差異中的差異估計法（DID）並控制女性教
育年數、男性教育年數和家戶可支配所得，分析縣市發放生育津貼前後對於生育率的影響。研究結果顯示，生育津貼的發放對提升生育率是有正向顯著效果的，平均而言每增加發放一萬元的津貼，生育率會提高約0.1 人。另一方面，生育津貼的彈性是0.055，代表每多發放10%的生育津貼，生育率會提0.55%。

This study analyzes the impact of maternity pension on total fertility rate, using data from 20 counties and cities in Taiwan from 1999 to 2019. The paper will use difference-in-differences method and control years of schooling for female, years of schooling for male and household disposable income to examine the relationship between maternity pension and total fertility rate. The empirical results show that the amount of maternity pension has a significant positive impact on total fertility rate. On average, for each additional NT$10,000 in allowances, the total fertility rate will increase by about 0.1 births per woman. On the other hand, the elasticity of maternity pension is 0.055, which means that for every 10% more maternity pension, the total fertility rate will increase by 0.55%.

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