This study examines the critical role of tax structure in the human capital-inclusive growth nexus. We deploy the fixed effects model to investigate this relationship in 26 sub-Saharan African countries between 1995 and 2014. The study explores aggregate and disaggregated taxes as well as per capita public expenditures on education and health. Our results indicate that human capital measures exert a direct strong and positive effects on inclusive growth. Also, the results reveal that aggregate and disaggregated taxes largely influence inclusive growth positively. In essence, human capital and taxes are found to be viable options to promote growth inclusiveness. On the interaction, the results indicate that direct and indirect taxes positively influence inclusive growth through health measure of human capital while only trade tax facilitates education impact on inclusive growth. Hence, addressing resource paucity through tax and expanding the investment in education and health is vital and should be the key goals of the policymakers in the SSA region.

中文翻译：

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税收结构、人力资本和包容性增长：撒哈拉以南非洲的视角

本研究考察了税收结构在人力资本包容性增长关系中的关键作用。我们采用固定效应模型调查 1995 年至 2014 年间 26 个撒哈拉以南非洲国家的这种关系。该研究探讨了汇总和分类税收以及教育和卫生方面的人均公共支出。我们的结果表明，人力资本措施对包容性增长产生了直接而强大的积极影响。此外，结果表明，汇总和分类税收在很大程度上对包容性增长产生积极影响。从本质上讲，人力资本和税收被发现是促进增长包容性的可行选择。在互动上，结果表明，直接税和间接税通过衡量人力资本的健康状况对包容性增长产生积极影响，而只有贸易税促进教育对包容性增长的影响。因此，通过税收解决资源短缺问题并扩大对教育和卫生的投资至关重要，应该成为 SSA 地区决策者的主要目标。