Effect of Comprehensive Income and Consumption Taxes on Human Capital, Economic Growth, and Income Distribution: Endogenous Economic Growth and Empirical Evidence

This research conducts a comparative study of the economic growth and income distribution effects of consumption and comprehensive income taxes by introducing them into an endogenous economic growth model with human capital formation. We obtained the following results. First, consumption tax does no...

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Bibliographic Details
Main Authors: Lingling Sun, Yasuyuki Nishigaki
Format: Article
Language:English
Published: MDPI AG 2025-07-01
Series:Economies
Subjects:
Online Access:https://www.mdpi.com/2227-7099/13/7/201
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