Chen advocates levying a "tax on singles." He proposes that people over the age of 40 who do not have their own or adopted children, and cannot provide proof that they are infertile or lack the resources to raise children, should be liable to pay a "retirement reserve tax" until age 65.
陳寬政主張抽「單身稅」，他建議：四十歲以上沒有子女或養子女者，無法提出不孕、社經條件無法養育等證明者，應扣繳退休儲備稅，至六十五歲為止。