A Study on the Health-friendly Fiscal Policy

Abstract

◈ 주요 건강위해품목(담배, 술, 비만유발 품목 등)의 소비와 생산 등 현황 ◈ 주요 건강위해품목에 기인한 질병의 사회경제적 비용 ◈ 주요 건강위해품목의 조세체계 현황 및 조세부과 타당성 검토 ◈ 건강위해품목의 조세부과에 따른 재원추계 ◈ 건강증진관련 품목 및 서비스에 대한 지원 및 보조금 방안 타당성 검토 ◈ 예방 및 건강증진 서비스에 대한 지원 ◈ 건강친화적 환경조성을 위한 영역

Governments use fiscal policy to encourage healthy behavior. Fiscal policies for health are taxes and subsidies on certain foods, and tax incentives for health care purchases. Little exists in the literature linking fiscal policy and health promotion except in relation to tobacco. The objectives of this study is to examine country experiences of fiscal policy for health promotion and usefulness of these policies and to present suggestions for further research and policy directions. This study is divided into the following sections: - From the economic perspective, we present the approaches that health promotion could be regarded as an important factor for economic growth, and estimate socioeconomic cost of illness. - We provide the justifications for sin taxes and a framework considered fiscal interventions for health promotion by policy rationale. - We examine the experiences in developed countries of using fiscal policies, which is focusing on the taxes on good such as alcohol, tobacco, and gambling. - We discuss instruments of government intervention through fiscal policy and suggest directions of fiscal policy for health promotion and disease prevention. The result presented in this study suggests that fiscal policy can be useful tool for influencing to consumers from demerit goods by trying to discourage consumption. Fiscal policy for health should be debated and formalized that this policy takes both economic and health implications into account.