The aim of this paper was to explore potential sources of revenue for National Health Insurance (NHI). Potential revenue sources considered were earmarked taxes on various substances including cigarettes, alcoholic beverages and betel nuts. A fat tax, a green tax, a luxury tax and a gambling tax were also considered. We reviewed the literature in this area of research, examined relevant financing policies in other countries, and discussed the benefits and costs associated with the proposed revenue sources. We suggest that the government raise the tax rates on tobacco and alcohol consumption to finance NHI. In addition, the government can tax sin goods such as betel nuts and sugar-sweetened beverages. In light of the negative externalities associated with gambling and pollution activities, the government can use parts of the green tax and the gambling tax to finance NHI. Finally, a luxury tax is also a good financing alternative due to its redistributive nature. We contend that, due to NHI's growing financial burden, it is imperative to find supplemental sources of revenue.
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