Since Taiwan became old-age society in 1993, how to meet the needs of our senior citizens has already been considered as a public issue, rather than the problems of individual families. However, if the government assumes the responsibility of "providing for the old", but still leaves the most task of "raising the child" to the family sector the future trend of birth rate will be affected, and then the foundation of social finance will be destabilized. Hence, the first purpose of our article is to explore whether children are public goods, something of positive externality. The old and the child are both the parts of the dependent population, but the amounts that the government spends on the citizens over age 65 often differ from what it provides to the ones under age 20. Thus, the second purpose of our article is to analyze Taiwan's existing policies and measures respectively for the two dependent groups. Finally, we will review other country's solutions for sharing the responsibility of child raising. Accordingly, their solutions can be divided into three types: (1). The existing cash benefit system, which aims to maintain the breadwinner's income. (2). Providing benefits to the caregiver, which aims to compensate what the caregiver contributes to the task of child raising, and (3). Childcare service provision. The review and typology in our article may have some implications for Taiwan's future strategies about child raising.