本研究之主要目的在於，探討臺灣綜合所得稅的婚姻懲罰性質對於婚姻行為之影響。本文首先說明臺灣目前婚姻行為之變化趨勢，指出結婚率下降所帶來人口結構改變之問題。其次，簡述有關所得稅法第15條規定變遷及作成修法前後比較。再者，探討國外研究所得稅對於婚姻行為影響之相關文獻並加以整理。最後，就實證資料數據結果加以分析，利用內政部及財政部之統計資料，採用最小平方估計法（OLS）之研究模型，分別對於所得稅婚姻行為與遞延婚姻時間之影響進行實證分析，希望藉由實證資料結果，作為政府制定相關政策參考依據。 本研究之實證結果指出，當所得稅租稅制度為夫妻合併計算課稅時，所得稅對於婚姻行為確實會造成影響，而且相同地對於遞延結婚時間也會造成影響。雖然，實行租稅政策無可避免會造成稅收損失，但是倘實行成本不高又可以增加結婚率，其所帶來的效益將遠遠超越所造成的損失。即使，2015年1月21日公布修正所得稅法第15條，修法後夫妻得就各類所得分開計算稅額，長久以來臺灣所得稅具有婚姻懲罰性質的爭議得以暫時緩解，然而是否就此免除婚姻懲罰性質，仍有待商榷。期待建立良善租稅制度，不應僅考慮財政收入或是租稅公平層面，建議政府未來在因應人口結構轉型問題，可以考量由租稅政策方面著手，另外，輔以現行諸多社會福利政策，如育兒津貼、育嬰假及生產補助等措施，再加上健全完備的醫療照護體系。政府若能適時進行相關政策調整，以因應人口結構轉型，將有助維持未來經濟穩定發展與提升國家競爭力。 / The main purpose of this study was to explore the impact of the marriage penalty income tax on marriage behavior in Taiwan. Firstly account for changes in the trend of current marital behavior in Taiwan, noted the decline in marriage rates change the structure of the population brings. Secondly, outlining the relevant provisions of Article 15 of the Income Tax and made changes before and after amending the law. Moreover, foreign research literature to explore income tax effect of marriage behavior and collated. Finally, to analyze data on the results of the empirical data, using statistical data of the Ministry of the Interior and the Ministry of Finance, using least squares estimation method (OLS) model of research were to influence behavior and deferred income tax marriage time empirical analysis in the hope that the results from the empirical data as a reference for the government to formulate relevant policies. The empirical results of this study point out that when income tax system as the couple aggregated taxation, income tax for the marriage does affect behavior, and married in the same manner for the deferred time will be affected. Although the implementation of tax policy will inevitably result in loss of revenue, but if the implementation does not cost much and can increase the marriage rate, its benefits will far exceed the losses caused. Even, January 21, 2015 announced the Income Tax Act amended Article 15, after amending the law couples was calculated separately on various income tax, the income tax has long been Taiwan's controversial nature of the marriage penalty can be temporary relief, but whether this exemption punitive nature of marriage, still have to discuss. Expect to establishing the good tax system should not only consider the level of revenue or tax fairness, the proposed future government in response to the demographic transition problem, you can proceed to the consideration of tax policy, In addition, combined with the many existing social welfare policies, such as child-care allowances, maternity leave and production subsidies and other measures, combined with a sound comprehensive health care system. If the Government can timely adjust relevant policies to cope with the demographic transition, it will help maintain stable economic development and enhance future national competitiveness.