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KMID : 0915820010020020077
Journal of Korean Alcohol Science
2001 Volume.2 No. 2 p.77 ~ p.97
Analysis to Levy The Health Promotion Taxes on Beverages
Chun Sung-Soo

Abstract
The purpose of this study was to analysis the health promotion taxes on alcoholic liquors. We considered many kind of raw data and research findings for levying the health promotion taxes.
Alcohol is more harmful than tobacco. It is the most harmful material which contribute to the mortality of mankinds in the world.
In the case of males, average life span was 2.71 years which lost by alcohol consumption in 1999. In the case of females, average life span was 0.95 years which lost by alcohol consumption in 1999. And there are amounts of dollar which lost by alcohol consumption. It is estimated about 2.75% correlate with GNP in 1995.
To levy the health promotion taxes on beverages is very resonable and moral. To everyone which ones drink or not.
Levying the health promotion taxes on beverages, we can not only alcohol consumption, but also promote public health status in the community. That¡¯s a good policy of alcohol control.
KEYWORD
alcohol, beverage, health promotion tax, drinking, alcohol consumption
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