本文運用動態追蹤資料的分量迴歸方法，分析 1980 至 2023 年間 15 個 OECD 國家的資料，探討稅收政策對經濟成長的影響。結果發現，消費稅的調整對經濟成長影響有限，整體變化不大，僅在特定時期呈現順周期現象，可能與其調幅小、且較為漸進式的調整有關。相對而言，資本稅變動則具有較為明顯的順周期特性，經濟成長動力越強勁，其造成的正向效果越大。至於勞動稅的變動，隨著經濟由低成長邁向高成長階段，其影響力會先增強，之後逐漸減弱。概括而言，不同稅制在各種經濟情況下的反應各不相同，顯示稅收政策的效果並非線性，並且其影響程度的變化各有所異。

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