本文利用兩部門模型來探討存在地上與地下之經濟體系，當政府採取減稅政策時，對兩部門財貨消費、兩部門財貨間之相對價格、實質資本之影子價格以及實質資本累積的影響。由於政府僅能對地上經濟活動課徵所得稅，若政府決定降低稅率，代表性個人從消費者的角度探討，即所需支付的價款減少，有刺激消費的效果；從生產者的角度分析，即所賺取的稅後所得增加，有利於未來進行實質資本再投資。然而，減稅的效果不只影響地上經濟，亦會進一步影響地下經濟，藉由實質資本分配於兩部門比例的變化，而產生不同的實質資本累積效果。透過本研究的數值模擬，我們發現兩部門消費僅在政策實行後的瞬間變化而有所不同，但在長期均衡(steady state)時，兩部門消費的變動均增加，此一結果表示，若政府想透過減稅的方式，來降低地下經濟規模以減少逃漏稅、避稅等行為，長期均衡下，該政策效果會無效，反而使兩部門的經濟規模同時擴大。

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