本文設計一個中間財市場結構為不完全競爭的總體模型,據此探討污染防治支出與政府稅率對於長期經濟成長率影響,及經濟體系之短期動態調整過程。本文說明,若社會的污染來源主要為消費時產生,則污染防治支出政策可在不傷害經濟成長的前提下,有效地改善環境品質。另外,增加勞動所得稅與資本稅稅率,不僅無法改善環境品質且會傷害經濟成長。 This paper develops an endogenous growth model with imperfect competition. Under consideration for negative pollution externalities derived from consumption, the main purpose of this paper is to investigate the policy effect of abatement expenditures and taxes on economic growth in the long-run and dynamic transition in the short-run. We show that an increase in abatement expenditures is not only to decrease pollution but also to increase economic growth. Moreover, an increase in tax rates, both labor and capital income taxes, is not able to reduce the pollution and is against the economic growth.