文章基本信息

标题：The Distribution of the Burden of US Health Care Financing
本地全文：下载
作者：Patricia Ketsche ; E. Kathleen Adams ; Sally Wallace 等
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2015
卷号：6
期号：3
页码：p29
DOI：10.5430/ijfr.v6n3p29
语种：English
出版社：Sciedu Press
摘要：The complex financing system that supports health care spending in the US makes estimation of the incidence of financing both daunting and important. A significant portion of financing is embedded in the tax system at all levels of government, while tax expenditures that subsidize private purchases implicitly transfer a large share of financing from private to public revenue sources. We compute and describe the final incidence of financing health care by major component and in total. We use the Kakwani measure of progressivity and find the overall incidence of US health care financing to be regressive although less so than in earlier years. This change is due in part to an increased federal role. We provide detail as to our methods and assumptions for benchmarking and assessment of the equity implications of financing health care in the future.
其他摘要：The complex financing system that supports health care spending in the US makes estimation of the incidence of financing both daunting and important. A significant portion of financing is embedded in the tax system at all levels of government, while tax expenditures that subsidize private purchases implicitly transfer a large share of financing from private to public revenue sources. We compute and describe the final incidence of financing health care by major component and in total. We use the Kakwani measure of progressivity and find the overall incidence of US health care financing to be regressive although less so than in earlier years. This change is due in part to an increased federal role. We provide detail as to our methods and assumptions for benchmarking and assessment of the equity implications of financing health care in the future.