|
KMID : 0915820020030010147
|
|
Journal of Korean Alcohol Science
2002 Volume.3 No. 1 p.147 ~ p.152
|
|
|
Critical Review on the Proposal of Quasi-Tax on Alcoholic Beverage: Economic Perspective
|
|
Hyun Jin-Kwon
|
|
|
Abstract
|
|
|
|
Traditional theory in public finance explains that the price of alcoholic beverage should be increased by charging tax or quasi-tax, due to its external characteristic. The consumption for alcoholic beverage will be decreased, and it leads to socially efficient condition, Korea’s tax system on alcohol has less tax burden than light one. There are several ways to increase the price of alcoholic beverage, which are earmarked tax, quasi-tax for special fund. Earmarked tax might not be appropriate method, as it makes tax system complicated. Quasi-tax might be realistic method, as it goes to the Fund for National Health Promotion. However, more systematic research for additional revenue sources should be done first.
|
|
|
KEYWORD
|
|
|
The Fund for National Health Promotion, Earmarked Tax, Quasi-tax
|
|
|
FullTexts / Linksout information
|
|
|
|
|
|
Listed journal information
|
|
|