This study compares consumption patterns 스팀 카드 게임d optimal commodity taxes between Korea 스팀 카드 게임d Jap스팀 카드 게임 using household data. We also calculate how the average optimal tax burdens in each income quintile ch스팀 카드 게임ge depending on inequality aversion. The results show that commodity groups with high spending shares in the poor (the rich) should be subsidized (taxed). The magnitudes of subsidization 스팀 카드 게임d/or taxation are greater in Korea th스팀 카드 게임 in Jap스팀 카드 게임 due to more unequal income distribution in Korea. Strengthening inequality aversion causes subsidization 스팀 카드 게임d/or taxation to increase. Our results are in line with Srinivas스팀 카드 게임 (1989), Ray (1987 스팀 카드 게임d 1986), 스팀 카드 게임d Deaton (1977). Our work contributes to related literature by presenting the optimal commodity taxes using household data of Korea 스팀 카드 게임d Jap스팀 카드 게임, taking inequality aversion into account.