本文建構一個勞動內生化的單部門內生成長模型,探討薪資所得稅、消費稅、資本利得稅及營利事業所得稅對經濟成長率的影響。不論在理論模型或數值分析,我們發現當資本投入份額夠小或折舊率夠大的情況下,薪資所得稅下的經濟成長率大於消費稅下的經濟成長率。 This paper compares tax policies from the perspective of economic growth rate in an endogenous growth model with elastic labor supply. We examine four tax policies: wage income tax, consumption tax, capital income tax and corporate income tax. We find that wage income tax is superior to consumption tax under a small enough capital share or large enough depreciation rate.