In the context of declining fertility rates in developed countries, researchers and policymakers are increasingly concerned with whether assisted reproductive technologies (ART) could serve as an effective tool to prevent demographic decline. According to Statistics Canada, the total fertility rate reached its lowest point in 2022 in Canada, with 1.33 children per woman. In Quebec, the rate was 1.49 in 2022, one of the lowest levels recorded since 2002. Several studies have shown that the expansion of higher education is one of the main reasons for the decline in fertility and the postponement of childbearing. On average, women choose to stay in education longer and delay motherhood to an age when their fertility is lower. Other biological factors also seem to contribute to the decline in fertility, including the emergence of health conditions that limit fertility both in women (endometriosis, endocrine disorders) and men (decline in sperm count and quality).

In this study, the author proposes a normative theoretical model of non-linear taxation to determine the conditions under which a government, such as Quebec's, would have an interest in funding ART. If applicable, the study seeks to determine in which forms the state should intervene and which groups of the population should be prioritized.