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Comptes d’épargne santé : vers un nouveau mode de financement des soins ?

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  • Isabelle Hirtzlin

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Dans les pays européens, le financement des dépenses de santé repose sur des ressources instantanées. Les enjeux démographiques remettent cependant en cause la soutenabilité de ce modèle à moyen terme. Le recours à des comptes épargne santé dans certains pays (États-Unis et Singapour notamment) peut constituer une piste de réflexion intéressante pour la France, notamment au niveau des restes à charge supportés par les patients. Les comptes épargne présentent en effet l'avantage de permettre un financement intertemporel des soins, d'assurer la portabilité des droits même en cas de changement d'employeur, et de limiter le renoncement aux soins. Des études et travaux de recherche restent à mener avant leur mise en place dans les pays européens, en restant vigilant en matière d'équité d'accès à ce type de dispositif.

Suggested Citation

  • Isabelle Hirtzlin, 2017. "Comptes d’épargne santé : vers un nouveau mode de financement des soins ?," Post-Print hal-01575611, HAL.
    • Handle: RePEc:hal:journl:hal-01575611
    Note: View the original document on HAL open archive server: https://hal.science/hal-01575611
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    References listed on IDEAS

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    1. Cannon Michael F., 2008. "Large Health Savings Accounts: A Step toward Tax Neutrality for Health Care," Forum for Health Economics & Policy, De Gruyter, vol. 11(2), pages 1-29, March.
    2. repec:ces:ifodic:v:1:y:2003:i:3:p:14567906 is not listed on IDEAS
    3. Baicker, Katherine & Dow, William H. & Wolfson, Jonathan, 2006. "Health Savings Accounts:Implications for Health Spending," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 463-475, September.
    4. Klaus-Dirk Henke & Katja Borchardt, 2003. "Capital Funding versus Pay-as-you-go in Health-care Financing Reconsidered," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(03), pages 03-08, October.
    5. Byrne, Joseph M. & Rathwell, Thomas, 2005. "Medical savings accounts and the Canada health act: complimentary or contradictory," Health Policy, Elsevier, vol. 72(3), pages 367-379, June.
    6. Marta Borda, 2011. "Medical savings accounts – in search of an alternative method of health care financing in European countries," Business and Economic Horizons (BEH), Prague Development Center, vol. 6(3), pages 54-65, September.
    7. Klaus-Dirk Henke & Katja Borchardt, 2003. "Capital Funding versus Pay-as-you-go in Health-care Financing Reconsidered," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(3), pages 03-08, October.
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    Keywords

    Compte épargne santé;

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