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The progressivity of health care revenue financing in 29 countries: A comparison

Author

Listed:
  • Võrk, Andres
  • Pažitný, Peter
  • Waitzberg, Ruth
  • Allin, Sara
  • Behmane, Daiga
  • Bouckaert, Nicolas
  • Bricard, Damien
  • Bryndová, Lucie
  • Dimova, Antoniya
  • Cascini, Fidelia
  • Gaál, Péter
  • Habimana, Katharina
  • Kantaris, Marios
  • Kocot, Ewa
  • Kroneman, Madelon
  • Murauskienė, Liubovė
  • Or, Zeynep
  • de Pietro, Carlo
  • Saunes, Ingrid S.
  • Thomas, Steve
  • Vrangbæk, Karsten
  • Rice, Thomas

Abstract

This study assesses progressivity in public and private health care revenue collection among 29 high-income countries by combining the results of two previous articles comprising this special section of Health Policy. In those studies, we developed qualitatively based scores regarding revenue collection policies for three public revenue sources (income taxes, social insurance contributions, consumption taxes) and two private revenue sources (voluntary health insurance, out-of-pocket payments).

Suggested Citation

  • Võrk, Andres & Pažitný, Peter & Waitzberg, Ruth & Allin, Sara & Behmane, Daiga & Bouckaert, Nicolas & Bricard, Damien & Bryndová, Lucie & Dimova, Antoniya & Cascini, Fidelia & Gaál, Péter & Habimana, , 2025. "The progressivity of health care revenue financing in 29 countries: A comparison," Health Policy, Elsevier, vol. 159(C).
    • Handle: RePEc:eee:hepoli:v:159:y:2025:i:c:s016885102500137x
    DOI: 10.1016/j.healthpol.2025.105381
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    1. Jacobs, Paul D. & Hill, Steven C., 2024. "Horizontal and vertical equity and public subsidies for private health insurance in the U.S," Social Science & Medicine, Elsevier, vol. 351(C).
    2. Waitzberg, Ruth & Allin, Sara & Grignon, Michel & Ljungvall, Åsa & Habimana, Katharina & Kantaris, Marios & Thomas, Steve & Rice, Thomas, 2024. "Mitigating the regressivity of private mechanisms of financing healthcare: An Assessment of 29 countries," Health Policy, Elsevier, vol. 143(C).
    3. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    4. Wagstaff, Adam & van Doorslaer, Eddy & van der Burg, Hattem & Calonge, Samuel & Christiansen, Terkel & Citoni, Guido & Gerdtham, Ulf-G & Gerfin, Mike & Gross, Lorna & Hakinnen, Unto, 1999. "Equity in the finance of health care: some further international comparisons1," Journal of Health Economics, Elsevier, vol. 18(3), pages 263-290, June.
    5. Rice, Thomas & Vrangbæk, Karsten & Saunes, Ingrid S. & Bouckaert, Nicolas & Bryndová, Lucie & Cascini, Fidelia & Võrk, Andres & Dimova, Antoniya & Kocot, Ewa & Murauskiene, Liubove & Bricard, Damien &, 2024. "Can revenue collection for public funding in health care be progressive? An assessment of 29 Countries," Health Policy, Elsevier, vol. 148(C).
    6. Wagstaff, Adam & van Doorslaer, Eddy, 2000. "Chapter 34 Equity in health care finance and delivery," Handbook of Health Economics, in: A. J. Culyer & J. P. Newhouse (ed.), Handbook of Health Economics, edition 1, volume 1, chapter 34, pages 1803-1862, Elsevier.
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