隨著知識經濟的崛起以及許多社會現象與研究文獻的證實，人力資本對一國的經濟成長而言，已是不可或缺的動力；因此，本文沿用Barro (1990)模型，將人力資本要素引進生產函數，並設定政府部門對私部門的人力資本投資有特定比例的補貼，據此探討加入人力資本要素後，Barro (1990)模型是否有不同的結果？而人力資本與其補貼對於經濟成長的影響又為何？

本文分析的結果發現，租稅政策對經濟體系的影響大致與Barro (1990)模型的結論相同，分別為：一、所得稅率的變動，為經濟成長率帶來的影響仍是不確定的；二、在給定特定的人力資本補貼率，如果政府所課徵的所得稅率能夠達成經濟成長率的極大，就能夠使社會福利水準達到極大。但與Barro (1990)不同的是，因為本模型的體系中存在著人力資本的補貼，因此在極大化經濟成長率的水準下，所得稅率會較Barro (1990)模型下的所得稅率大。

此外，由於人力資本與補貼的加入，使得本文有所突破之處：一、和一般認知不同的是，政府對於人力資本投資的補貼增加，在其他條件不變下，使得對於經濟成長率的影響並非正向，而是不確定的。二、給定特定的所得稅率，當政府決定的人力資本補貼率能使經濟成長達極大時，亦會使社會福利水準達到極大。

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