臺灣社會救助制度強調自立，對無薪資證明者設有「擬制所得」制度，導致部分弱勢者無法取得低收資格。本研究結合模式家庭數據與政府行政資料，量化模擬取消擬制所得的政策效果，探討對福利慷慨度、減貧效能與覆蓋率的影響，並引入國際比較視角。研究顯示，取消擬制所得可改善無薪資家庭的處境，但卻僅足以維持基本生活。該改變對整體社會救助覆蓋率影響有限，不致引發負擔劇增疑慮。與國際相比，取消擬制所得不致使臺灣成為慷慨福利國。將社會救助的所得調查制度改革為更能反映家庭實際收入的方式，將有助於提升制度公平性與支持弱勢家庭。

Taiwan’s social assistance system emphasizes work ethics and self-reliance. One of its key features is the “putative income” regulation, which imputes earnings to non-working applicants. This policy has been controversial because it deems many genuinely struggling households ineligible for assistance. While prior research has used interviews to critique the system’s fairness, this study employs model family data and government administrative records to simulate the effects of abolishing the regulation on benefit generosity, poverty reduction, and coverage. Results show that removing putative income would significantly increase the income of zero-earning households, helping them meet their basic needs. However, it would not substantially expand social assistance coverage. International comparisons indicate that abolishing the regulation would not transform Taiwan into a generous welfare state. Reforming the current benefit calculation to better reflect the needs of low-wage earners could enhance the fairness and adequacy of supporting families in economic distress.