模型假設為一封閉經濟體系，且體系內的衝擊來源為技術進步之衝擊。本文首先以一個實質景氣循環模型，探討在代表性個人之效用函數具有消費外部性及休閒外部性的情況下，政府的最適消費稅率及最適勞動所得稅率。接著藉由改變外部性參數的數值，亦即將消費與休閒外部性參數設為正數或負數，就出現的四種情況探討最適稅率的景氣循環性質。分析結果顯示當體系內的勞動所得稅率為一常數，經濟體系存在消費外部性參數為負，休閒外部性參數為正，此時消費稅率為逆循環；其他狀況則為順循環。另一方面，假設消費稅率為一常數，此時消費外部性參數為負，休閒外部性參數為正，或是消費與休閒兩外部性參數皆為負時，勞動所得稅率為逆循環，其他參數設定的兩種情況下，勞動所得稅率為順循環。

Assume the model is a closed economy, and the shock is from technology progress. This research, based on a real business cycle model, explores the government’s optimal taxation on consumption and labor income under the condition that representative agent’s utility function has consumption externalities as well as leisure externalities. In the following, by changing the value (namely, by setting the consumption and leisure externalities parameter as either positive or negative), this research examines cyclical property of optimal taxation in terms of four situations occurred. The results indicate that, when labor income taxation in the economy is a constant, consumption externalities parameter is negative, leisure externalities parameter is positive, then the consumption taxation is countercyclical at this time; at other times the consumption taxation is procyclical. On the other hand, suppose consumption taxation is a constant, consumption externalities parameter is negative, leisure externalities parameter is positive, or both consumption and leisure externalities parameter are negative, then labor income taxation is countercyclical at this time; at other times the labor income taxation is procyclical.

目錄
第一章 緒論 1
第一節 研究動機與文獻回顧 1
第二章 基本模型 4
第一節 模型架構 4
第二節 模型求解 6
第三章 模擬結果 10
第一節 參數設定 10
第二節 模型的動態傳遞過程 11
第三節 小結 14
第四章 消費稅與勞動所得稅 16
第一節 消費稅 16
第二節 勞動所得稅 21
第三節 小結 25
第五章 結論 28
參考文獻 30

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