A number of U.S. media outlets are saying that President Lee Myung-bak’s move to propose a special tax to finance the costs of reuniting with North Korea during a time of drastic changes in the communist state could elicit an angry response on behalf of Pyongyang.

The Washington Post said Monday that unification talk, even hypothetical, is a delicate subject on the Korean Peninsula, especially at a time when North Korea is dealing with the poor health of its leader, Kim Jong-il, and a rushed succession process for his third son.

The report said analysts believe Lee's proposal for a “unification tax” will probably draw a sharp backlash from the North.

The paper added that Lee is the first South Korean president to propose a tax to help with the costs of unification, and that his remarks reflect the growing sentiment among South Koreans that they must plan for a North Korean collapse.

The New York Times said Lee’s tax proposal came as concerns have deepened in South Korea over the North’s future after the eventual death of its ailing leader.

The report quoted analysts as saying that Lee’s proposal could provoke an angry response from the North at a time when inter-Korean relations have chilled to their lowest point in years.