The linking between work and welfare has historically been a source of tension, the hope being that the provision of welfare would not harm work incentive. The author discusses the various strategies employed to link work and welfare in the context of the British and American social welfare systems. The key elements of these systems are the ”Workhouse Test,” ”Workfare”, and ”Make Work Pay.” The Taiwanese experience with this issue is then examined as a comparison. Although a structure is in place for linking work and welfare in Taiwan, solid discourse on the matter has been lacking.