效率、公平、穩定、成長是政府部門最重要的四個目標，而租稅政策是達成上述目標的最重要手段之一。本文主要目的，即在探討於內生性成長模性之下，不同的租稅制度與不同的政府支出功能，對經濟體系長期成長的影響。

長久以來，經濟成長一直是各國最關心的課題，而經濟成長模型則提供了解是經濟成長之理論基礎。60年代盛行的新古典成長理論，因為無法解釋經濟體系的穩定成長與不同地區開的成長差異，而被90年代興起的內生成長模型取代。這些內生成長模型的共同特點，就是假設廣義可以累積資本為固定規模報酬（或遞增報酬），使得經濟體系不須依賴外在力量而可穩定自發的成長。而對成長動力來源的不同假設（包括人力資本、技術進步、公共支出等探討），則解釋了各國經濟成長差異之來源，並為各國政府對於經濟系資源累積的干涉，提供了許多層面的考量與建議。

本文即針對強調人力資源的Rebelo（1991）兩部門內生成長模型，探討不同的租稅制度（包括所得稅、消費稅、薪資所得稅、資本所得稅等）對經濟成長的影響，並加入Barro（1990）提出的政府之生產性、效用性功能之探討，再比較不同稅制下對長期經濟成長不同影響。

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