本文結合了內生經濟成長模型、逃漏稅與金融發展程度。當政府支出在經濟體系內的生產活動扮演重要角色，並且經濟體系的代表性家計部門能夠選擇非完全誠實申報其所得以進行逃漏稅之行為，將被課稅的誠實申報所得與未被課稅的隱匿所得存入金融部門供未來消費，政府單位若以極大化經濟成長或是極大化社會福利為目標時，應該如何制定其最適所得稅率與最適逃漏稅稽查機率來達成政府的施政目標。透過本研究的數值模擬，發現金融發展程度越低的國家，由於政府會制訂較低的所得稅率與稽查機率，政府的收入會減少，導致政府能夠提供的政府支出與服務皆減少，實質產出與經濟成長都會降低，社會福利也會隨之減少。而本研究也討論在不同的逃漏稅成本、逃漏稅稽查成本、政府對產出外部性與逃漏稅罰款下，政府單位同樣以極大化經濟成長或是極大化社會福利為目標時，其最適政策又會如何的變化。

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