本文使用行政院主計總處1981年到1993年以及2001年到2013年「台灣地區家庭收支調查」問卷資料，依家庭小孩個數分別估計出小孩養育成本，與以往研究不同的是，參考國外最新文獻，在計算小孩養育成本之前，先估計出家庭內部資源分配的情況，並利用家庭資源分配的結果，進一步估計出小孩養育成本。家庭資源分配估計結果顯示：(1)普遍男性分配的資源高於女性，(2)父母親隨著家庭中小孩個數增加，所分配到的資源下降，(3)隨著家庭中小孩個數增加，父母親資源分配不均的情況趨於嚴重，顯示母親為小孩犧牲程度大於父親。小孩養育成本估計結果顯示：(1) 第一個小孩的養育成本介於117,654元到132,657元之間，養育孩童的邊際成本占夫妻家庭約33.86%到38.18%，(2)養育孩童具規模經濟、邊際成本遞減的效果，(3) 2001年到2013年相較1981年到1993年養育孩童的成本較高，(4)養育孩童具有城鄉差距。;The purpose of this research is to investigate the cost of children underlying the consideration of household resource sharing. On research uses the data of The Survey of Family Income and Expenditure collected by the Accounting & Statistics of Executive Yuan during the year of 1981-1993 and 2001-2013. The empirical results show that (1) the resource shared by the husband are more than those shared by the wife. (2) The allocation of resource between husband and wife increase unequally to the number of children. (3) The resource allocated to parents decrease at the first children significantly. Furthermore, the results on the allocation of cost of child indicated that (1) the average yearly expenditures on eldest son is between $117,654 and $132,657. (2) Marginal costs of children is decreasing for raising more children. (3) The costs of children have great gap between the urban and the non-urban.
