本研究以Lucas(1988)的雙部門人力資本模型為基礎,融入Barro(1990)的公共建設對生產部門具有外溢效果之概念,並同時考慮公共教育支出對人力資本累積之影響,且假設政府全部的支出皆由所得稅融通。我們依上述的構想建立一雙部門內生成長模型,並依此模型探討最適所得稅率以及最適資源配置。經由模型推導以及數值分析,本研究得到以下結論:(一)若政府欲極大化社會福利,就必須極大化所得稅率。此一結果意味著民眾將全部所得交由政府分配。(二)不論是政府或社會計劃者的最適資源配置,公共教育支出皆大於公共生產性支出。此一特性突顯出公共教育支出對於追求社會福利極大的重要性。
In this paper, we build up a two-sector human capital model of endogenous growth, which is based on Lucas (1988), and involve the concept of Barro (1990). Besides, we also consider the impact of public education spending on human capital accumulation. We assume that the government expenditure is financed by income tax. We utilize this model to find out optimal income tax rate and optimal resource allocation. The main results of this paper are as follows: (i) If the government wants to maximize social welfare, the income tax rate will be set at 0.99. This result means the government should play a character like a social planner. (ii) To maximize household’s welfare, public education spending is larger than public productive spending. This feature shows that the importance of public education spending.
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