本論文利用一個三期的疊代模型，以人力資本為經濟的內生成長動力，分別探討社會安全制度的施行，以及贈與稅的課徵，如何透過影響人力資本累積，對經濟成長造成影響。研究結果顯示，勞退新制提撥比例與國民年金保險費率越高，越不利於經濟成長。而不管在就業率較高或較低的情況下，人力資本的教育效率因子對平衡均衡下的經濟成長都有正面的影響。另外，政府調降贈與稅率確實有利於長期經濟成長。值得一提的是，在考慮贈與存在的情況下，技術進步因子及人力資本的教育效率因子對經濟成長的正面效果被稀釋掉了，且實質利率與經濟成長呈正向關係。This paper develops a three-period overlapping generation model with human capital accumulation being the engine of growth to study the impact of the social security system and bequest tax on economic growth. One of the major findings of this study is that both the tax rate of the new labor pension system and that of the national insurance system have negative impacts on growth. Also, no matter what the employment rate is, educational efficiency of human capital has a positive impact on growth. Moreover, lowering the bequest tax is certainly helpful for economic growth in the long run. Finally, in the case of bequests, both the technological progress factor and educational efficiency of human capital have no effect on long-run economic growth, and the relationship between real interest rate and economic growth is positive.
