本文在商品市場與要素市場皆為完全競爭架構下,建立一個以累進稅融通政府支出之內生成長模型,藉此模型探討累進稅率對經濟成長與社會福利的影響。不同於一般文獻,只考慮新增公共支出對於經濟成長率與社會福利的影響,本文探討社會整體公共支出存量數額與經濟成長及福利之關係。我們發現,若政府提高累進稅率,將提振均衡公共資本-私有資本比與消費-私有資本比,但卻不利均衡經濟成長及社會福利。 Under the framework of perfectly competition in commodity and factor markets, this paper establishes an endogenous growth model with considering that the public spending financed by progressive income tax. One important conclusion of this study is that a more progressive tax schedule will lead to a higher ratio of public to private capital and a higher ratio of consumption to private capital. Further, a more progressive tax will decrease the economic growth and social welfare.