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Korea Institute of Public Finance
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담배·주류·갬블 재화에 대한 과세 연구: 세율결정 요인을 중심으로 cover image

담배·주류·갬블 재화에 대한 과세 연구: 세율결정 요인을 중심으로

Keyword
담배과세, 주류과세, 비권장재화, 외부성, 갬블과세
Title
담배·주류·갬블 재화에 대한 과세 연구: 세율결정 요인을 중심으로
Authors
박상원; 민희철
Issue Date
2009-12-01
Publisher
KIPF
Citation
pp. 152
Abstract
We study the rationale to levy tax on smoking, drinking and gambling and search for factors to explain tax burden on them, with examining the previous literature such as optimal taxation theory, Pigouvian charges to reflect external cost, paternalism and irrational consumption, demerit goods argument and political economy approach. Especially, through political economic model, it is shown that the change of social atmosphere and ethical value assesment can affect tax burden.



The case study of tobacco tax in US and EU, and gambling tax in US reveals that political concern for interested party and social perception can have large impact on tax burden on each goods. The empirical analysis using 40 countries data shows that the impact of government's fiscal need is significantly positive. The similar argument can hold for tobacco, liquor and gambling tax in Korea. With this understanding, it is suggested that government should establish better the purpose of imposing excise tax with focus on economic argument rather than fiscal need or political concern.
Keywords
담배과세, 주류과세, 비권장재화, 외부성, 갬블과세
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