OBJECTIVES: Progressive population ageing in developed countries leads the assessment of policies that favor birthrates. Thus, the purpose of this study was to assess the evidence available about long run net fiscal implications of State-subsidize assisted reproductive therapies (ART).   METHODS: Systematic review of articles published both in English or Spanish during the last decade combining the search terms: “infertility”, “assisted reproductive technology”, “economics/cost and cost analysis” was conducted on Medline, Embase and Cochrane Library databases. Reference lists of included studies were also searched to identify other relevant studies.  RESULTS: A total of 86 articles were identified, of which 13 (15%) were included in this review. Of these, 5 (38%) economically quantified lifetime future net tax revenues from an ART-conceived child in different countries (Brazil, Denmark, Sweden, United Kingdom and United States) applying a generational accounting model. Results from these studies concluded that each monetary unit invested in funding ART would revert in tax benefits for the States estimated between 1.24 and 13.91 monetary units. The age at which at which the financial position between the individual and the State begins to be favourable to the States was established between 38 and 41 years. CONCLUSIONS: Generational accounting models allow estimating long-term fiscal implications of public funding of ART. It would be recommendable to have a similar analysis for Spain in order to inform decision makers about policies which encourage birthrates.