The policy of ‘free’ education for young children has come to be a concern in some parts of the Asia-Pacific region in the recent decades. When the early childhood education (ece) policies of Hong Kong, Macau, Shenzhen and some of the provinces on the Mainland China were being studied, the policies in Taiwan have also received some attention. In this paper, the ece policies of Taiwan have been reviewed with the 3A2S framework which refers to accessibility, affordability, accountability, sustainability, and social justice. In doing so, the most up-to-date data from the national and educational statistics of Taiwan were used for the analysis. This policy review does allow us to see how Taiwan has dealt with ece. While there are indications that some of the elements of the framework have had positive effect, others require additional research and reform in the future.
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