本文以內生經濟成長模型與不完全競爭的財貨市場為架構，探討消費稅與實質資本稅的課徵對於經濟成長與福利水準之影響。結果發現：在未納入人力資本時，消費稅之課徵不影響經濟成長，對福利具正面影響；課徵資本稅對經濟成長與福利皆具負面影響。體系納入人力資本考量後，消費稅與實質資本稅皆不會對經濟成長造成影響；對實質資本課稅將帶來負面的福利效果，對消費課稅則會使福利提升。
　　本研究借助數值模擬驗證理論模型之政策效果。針對跨期替代彈性、生產技術與人力資本生產力係數、財貨間的替代彈性、產品價格相對於消費者物價指數的比率、以及國家規模等參數，探討政府在課徵消費稅與資本稅對經濟成長與福利影響下，參數所扮演的重要角色。數值例子更提供了政策效果之時間路徑。

　　Incorporating　endogenous　growth　theory　and　imperfect　competition　in　goods　markets,　this　thesis　attempts　to　investigate　the　effects　of　consumption　and　capital　taxation　on　economic　growth　and　welfare.　We　find　that,　ignoring　human　capital,　consumption　taxation　does　not　affect　economic　growth　but　deteriorates　domestic　welfare.　Capital　taxation　deteriorates　both　growth　and　welfare.　Concerning　human　capital,　imposing　tax　on　consumption　and　capital　does　not　affect　economic　growth.　However,　consumption　tax　improves　domestic　welfare　and　capital　tax　deteriorates　it.
　　Through　numerical　examples,　it　verifies　our　analytical　results.　Through　details　of　the　simulation　of　the　parameter　values,　including　those　of　intertemporal　elasticity　of　substitution,　production　technology,　the　elasticity　of　goods　substitution,　and　country　sizes,　numerical　results　illustrate　the　effects　of　an　increase　in　government　expenditure　via　taxation　on　consumption　and　capital,　with　changes　in　consumption,　capital,　economic　growth　and　welfare　reacting　differently　in　either　case.

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