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However, examining tax burden as a share of personal income or even on a per capita basis does not gauge the impact on individual taxpayers

DOI: Published online: December 20, 2016 1 Institute for Health Promotion, Department of Epidemiology and Health Promotion, Graduate School of Public Health, Yonsei University, Seoul, Korea 2 Department of Public Health, Graduate School, Yonsei University, Seoul, Korea Correspondence: Sun Ha Jee Institute for Health Promotion, Department of Epidemiology and Health Promotion, Graduate School of Public Health, Yonsei University, 50-1 Yonsei-ro, Seodaemun-gu, Seoul 03722, Korea Tel: +82-2-2228-1523, Fax: +82-2-365-5118, E-mail: [email protected] Received: December 12, 2016 Accepted: December 20, 2016 2016, Korean Society of Epidemiology This is an open-access article distributed under the terms of the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited