OECD 주요 국가의 주세부담에 관한 비교분석

The purpose of this study is to empirically analyze the liquor tax burden by estimating the income elasticity of tax revenue for 13 major OECD countries, including Korea, Canada, Estonia, Finland, France, Germany, Italy, Japan, Latvia, Spain, Sweden, the United Kingdom, and the United States, using annual data from 1990 to 2022 in the macroscopic viewpoint, and its implications were explored. The empirical analysis estimated the income elasticity (buoyancy) of tax revenue without considering the effect of tax law revision. By comparing the analysis results with major OECD countries, policy implications regarding the liquor tax burden were explored. As a result of the empirical analysis, the elasticity (buoyancy) of liquor tax to GDP was found to increase in liquor tax revenue as GDP increases in 11 of the 13 OECD countries analyzed, excluding Germany and Japan. In addition, most countries with high income elasticity (buoyancy) have a high proportion of liquor taxes to tax revenue as % of GDP and total taxation. In most countries except Japan, Spain, and the United Kingdom, the estimates were almost the same as before removing autocorrelation. Starting from 2020, Korea's liquor tax system applies a specific tax on rice wine and beer to ensure fairness between domestic and imported alcoholic beverages, and applies an ad valorem tax on the remaining alcoholic beverages. Most OECD countries tend to mainly use specific tax, and some countries, such as Korea and Australia, apply ad valorem taxes or apply a mixture of specific and ad valorem taxes. Therefore, it is believed that there is a need to revise the taxation system and establish the system by reflecting Korea's unique characteristics, such as conversion to specific tax on distilled liquor, tax rate adjustment, and whether for tax reduction or exemption.