由於生育率下跌及平均餘命的延長導致公共年金的財務壓力，除了改變既有制度的內涵外，也有愈來愈多的國家從單一制度轉向多層的經濟保障制度。未來老年經濟保障將強調公、私混合的多元所得來源。世界各亦利用租優惠等方式鼓勵私人年金的發展。租稅優惠不僅牽涉到公平性問題，更重要地影響到稅式支出成本，以及稅式支出成效問題。老年給付可能在三個時間點被課稅，基金提撥或保費繳付、投資獲利、退休金給付。課稅理論基礎是所得稅或消費稅會影響其課稅時點的組合。本文主要目的在於探討老年給付課稅的理論基礎，同時檢視臺灣現行有關老年給付的課稅規定；最後對臺灣未來老年給付稅賦規劃是出建議。

Declining fertility rates and increasing life expectancy have exerted financial pressures on public pension system. Thus far, most countries have reacted by altering the parameters of their existing systems. But a growing number of countries have carried out major structural changes, shifting from single-pillar schemes to multiplier schemes. Governments in many developed economies encourage private pension plans by offering significant taxation incentives. Tax privilege of old-age benefits raises the issue of tax equity and the scale of tax expenditures—that is, the cost and effect of tax privileges. Old-age benefits may be taxed at three points, when money is contributed, when investment income is earned, and when retirement benefits are paid to scheme members. Different combinations of these give rest to taxation according to two alternative principles, the expenditure tax and the comprehensive income tax. In this article, we first discuss how old-age benefits should be taxed. Then, we review the current regulations of old-age benefits in Taiwan. And finally, we conclude with our observations and suggestions about tax treatment of old-age benefits.