초록
On January 1, 2020, the liquor tax for beer and takju was reorganized from the ad valorem tax to the specific tax. The purpose of the reorganization of the liquor tax announced by the National Tax Service is to improve the quality of the liquor and to resolve unreasonable discrimination between domestic and imported liquor. However, it is necessary to determine whether the National Tax Service's standard for levying the liquor tax is appropriate for the purpose. In this study, the change in the liquor industry is estimated due to the reorganization of the liquor tax using Hicks net price elasticity. In addition, the specific tax for each of the liquors and the alcohol content derived from the social cost minimization model is compared. The main findings are as follows. First, when the liquor tax of beer and takju is converted to the specific tax, social costs increase, and social welfare decrease. Second, if all the liquors are converted to the specific tax, social costs decrease. Third, when comparing specific tax by each of the liquors and the alcohol content according to the social cost minimization model, The specific tax by alcohol content can be considered more appropriate in terms of social cost and the stakeholders in the liquor industry.