本文依循Palivos(1995)、Yip and Zhang (1996，1997)、Pertucci (2003)以及Barro and Sala-i-Martin (2004)所主張的「除了消費會增加每個個人的效用之外，小孩的數目也會提升其效用」論點，將生育率內生化的設定引進Turnovsky (1996)的開放經濟內生成長模型，檢視內生生育率是否可以解決Turnovsky (1996)消費與資本無法共同成長的問題，進而探討課徵消費稅、所得稅、國外債券利息所得稅對均衡成長率有何不同的影響。
本文研究顯示，生育率內生化的設定可以在小型開放經濟體系中營造出共同成長的結果。消費稅中立性成立，和Batina (1987)有不一樣的結果，雖然皆為生育率內生化的成長模型，但消費稅中立性的破壞會藉由體系的開放而恢復。所得稅對經濟成長率有正向的影響，這和Turnovsky (1999)的所得稅中立性的結果相異，租稅政策對經濟成長率的正向影響是來自於抑制人口成長率的稀釋效果。國外債券利息所得稅對經濟成長有負向的影響，且透過生育行為的決策，此負向影響的效果較Turnovsky (1999)更為擴大。由以上的結果可知，前兩個結論證實了生育率內生化與勞動內生化相似的性質，但後兩個結論卻呈現生育率內生化與勞動內生化不盡相同的特質。顯然，本文的結果可以呼應Pertucci (2003)的論點。

This analysis extends Palivos(1995)、Yip and Zhang (1996，1997)、Pertucci (2003) and Barro and Sala-i-Martin (2004) to take the role of endogenous fertility into consideration in an endogenous growth model in a small open economy of Turnovsky (1996) and examines the problem of common growth and the effects of increasing the foreign bonds interest tax rate, income tax rate, and consumption tax rate on population growth and economic growth.
The analytic outcomes of this thesis show that the setting of endogenous fertility can create the result of common growth in an endogenous growth model of a small open economy. The consumption neutrality of tax policy is different to Batina (1987). It means that the result of consumption neutrality will recover because of the openness. When the government raises the income tax rate, it will decrease the population rate to bring the positive effect to economic growth which is different to Turnovsky (1999). When the government raises the foreign bonds interest tax rate, it will increase the population rate to expand the negative effect of growth rate which is similar to Turnovsky (1999). The former two conclusions support the similar characteristics between endogenous fertility and endogenous labor. The later two conclusions show that the different characteristics between endogenous fertility and endogenous labor. Obviously, the result of this thesis can support the viewpoint of Pertucci (2003).

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