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KMID : 1170320180240040097
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Korean Journal of Health Economics and Policy
2018 Volume.24 No. 4 p.97 ~ p.122
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The Effect of Tax Policy on Health Risk Factors Focusing on Health Promotion Effect
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Hwang Yeon-Hee
Lim Jae-Young
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Abstract
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Facing the rapid increase of health expenditure, new policy of levying tax on health risk factors such as smoking, alcohol has been considered so as to enhance sustainability of national health insurance system in Korea. This study tries to estimate the health promotion effect of the new policy mentioned above. With this matter, this study utilizes the previous studies concerned with price elasticity of cigarette, alcohol. As main data set, by using OECD Health Data 2013, we set up the balanced panel data including 34 OECD countries between 2001 and 2012. Additionally, the cost reduction from avoiding early death due to diseases associated with the health risk factors considered in this study is applied as the index of representing health promotion effect. The estimation results show that 1% of price increase of alcohol and cigarette due to leaving new tax on those risk factors might create 706 and 378 hundred million korean won respectively. So, 1,084 hundred million korean won is expected as health promotion effect in total.
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KEYWORD
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Health Risk Factors, Tax levying, Health Promotion Effect
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