Can revenue collection for public funding in health care be progressive? An assessment of 29 Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F24%3A10496674" target="_blank" >RIV/00216208:11230/24:10496674 - isvavai.cz</a>
Alternative codes found
RIV/61384399:31160/24:00060902
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=2bKrxg_4K1" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=2bKrxg_4K1</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.healthpol.2024.105147" target="_blank" >10.1016/j.healthpol.2024.105147</a>
Alternative languages
Result language
angličtina
Original language name
Can revenue collection for public funding in health care be progressive? An assessment of 29 Countries
Original language description
Most research on health care equity focuses on accessing services, with less attention given to how revenue is collected to pay for a country's health care bill. This article examines the progressivity of revenue collection among publicly funded sources: income taxes, social insurance (often in the form of payroll) taxes, and consumption taxes (e.g., value-added taxes). We develop methodology to derive a qualitative index that rates each of 29 high-income countries as to its progressivity or regressivity for each of the three sources of revenue. A variety of data sources are employed, some from secondary data sources and other from country representatives of the Health Systems and Policy Monitor of the European Observatory on Health Systems and Policies. We found that countries with more progressive income tax systems used more income-based tax brackets and had larger differences in marginal tax rates between the brackets. The more progressive social insurance revenue collection systems did not have an upper income cap and exempted poorer persons or reduced their contributions. The only pattern regarding consumption taxes was that countries that exhibited the fewest overall income inequalities tended to have least regressive consumption tax policies. The article also provides several examples from the sample of countries on ways to make public revenue financing of health care more progressive.
Czech name
—
Czech description
—
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50201 - Economic Theory
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Health Policy
ISSN
0168-8510
e-ISSN
1872-6054
Volume of the periodical
2024
Issue of the periodical within the volume
148
Country of publishing house
IE - IRELAND
Number of pages
10
Pages from-to
105147
UT code for WoS article
001301096100001
EID of the result in the Scopus database
2-s2.0-85201781037