Can revenue collection for public funding in health care be progressive? An assessment of 29 Countries

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/61384399:31160/24:00060902

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Can revenue collection for public funding in health care be progressive? An assessment of 29 Countries

Popis výsledku v původním jazyce

Most research on health care equity focuses on accessing services, with less attention given to how revenue is collected to pay for a country&apos;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.

Název v anglickém jazyce

Can revenue collection for public funding in health care be progressive? An assessment of 29 Countries

Popis výsledku anglicky

Most research on health care equity focuses on accessing services, with less attention given to how revenue is collected to pay for a country&apos;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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Health Policy

ISSN

0168-8510

e-ISSN

1872-6054

Svazek periodika

2024

Číslo periodika v rámci svazku

148

Stát vydavatele periodika

IE - Irsko

Počet stran výsledku

10

Strana od-do

105147

Kód UT WoS článku

001301096100001

EID výsledku v databázi Scopus

2-s2.0-85201781037