Redistributive Effect and Unequal Income Tax Treatment

Aronson, J. Richard; Johnson, Peter; Lambert, Peter J.

doi:10.2307/2234747

Cited by 169 publications

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“…As the seminal paper by Aronson et al (1994) (hereafter AJL) on the redistributive effect of income tax makes clear, the redistributive effect of a particular health care financing system will depend not only on its progressivity, but also on the extent of any horizontal inequity associated with the system and on the extent of any reranking resulting from it. The first of these issues has received a good deal of attention recently in the literature on health care financing (cf.…”

Section: Introductionmentioning

confidence: 99%

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AbstractThis paper employs the method of Aronson et al (1994) to decompose the redistributive effect of the Dutch health care financing system into three components: a progressivity component, a classical horizontal equity component and a reranking component. Results are presented for the health care financing system as a whole, as well as for its constituent parts.

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confidence: 99%

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Progressivity, horizontal equity and reranking in health care finance: a decomposition analysis for the Netherlands

Wagstaff

Doorslaer

1997

Journal of Health Economics

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This paper employs the method of Aronson et al. (1994) to decompose the redistributive effect of the Dutch health care financing system into three components: a progressivity component, a classical horizontal equity component and a reranking component. Results are presented for the health care financing system as a whole, as well as for its constituent parts. A final section sets out to uncover the relative importance (in terms of their effects on progressivity, horizontal equity and reranking) of the key institutional features of one component of the Dutch system -the AWBZ social insurance scheme. © 1997 Elsevier Science B.V.

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Section: Introductionmentioning

confidence: 99%

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Progressivity, horizontal equity and reranking in health care finance: a decomposition analysis for the Netherlands

Wagstaff

Doorslaer

1997

Journal of Health Economics

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“…Note 5. We use the equivalence scale: (A + 0.5K) 0.5 , where K represents children under 15 years and A represents all other members of the family (Aronson, Johnson, & Lambert, 1994;Wagstaff, et al, 1999) to adjust for lower use of resources by children and economies of scale from family size. Without this adjustment, we would implicitly endorse the notion that families of equal income are equally 'well-off' regardless of size and composition, thereby impacting estimates of equity.…”

Section: Notesmentioning

confidence: 99%

The Distribution of the Burden of US Health Care Financing

Ketsche¹,

Adams²,

Wallace³

et al. 2015

International Journal of Financial Research

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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.

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“…Horizontal inequity, i.e. the degree to which equals contribute unequally, was measured as the additional redistributive effect, over and above that due to departures from proportionality, as a result of the differential payments of those on equal incomes using an approach introduced by (Aronson et al 1994). …”

Section: The Distribution Of Health Care Paymentsmentioning

confidence: 99%

Measurement and Explanation of Inequality in Health and Health Care in Low-Income Settings

Doorslaer

O’Donnell²

2011

Health Inequality and Development

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This paper describes approaches to the measurement and explanation of income-related inequality and inequity in health care financing, health care utilization and health and considers the applicability and the feasibility of these methods in low-income countries.Results from a comparative study of 14 Asian countries are used to illustrate the main issues. The structure of health finance in low-income countries, in particular the heavy reliance on out-of-pocket payments, means that the equity issues in finance are quite different from those of concern in high-income countries. Primary concern is not with the distribution of contributions to pre-payment mechanisms but with the deterrent effect of payments on utilization and the distribution of uninsured payment risks. Measurement of inequity in utilization of health care in low-income countries is constrained by the lack of reliable measures of health that can be used to standardize …/ Keywords: health inequality, equity JEL classification: H22, H42, H51 for need. Nonetheless, sufficient is known of the distribution of need in many circumstances in order to make inferences about equity from inequality in health care use. The empirical analyses demonstrate that, in low-income countries, the better-off tend to pay more for health care, both absolutely and in relative terms. But they also consume more health care. Health care is financed is largely according to the benefit principle. Assessing the distributional performance of health systems in low-income settings therefore requires examination of finance and utilization simultaneously. AcknowledgementsThe authors are grateful to the European Commission, INCO-DEV programme for funding the EQUITAP project (ICA4-CT-2001-10015) from which this paper derives and the EQUITAP partners for permission to use illustration material from the joint working papers.

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Redistributive Effect and Unequal Income Tax Treatment

Cited by 169 publications

References 0 publications

Progressivity, horizontal equity and reranking in health care finance: a decomposition analysis for the Netherlands

Progressivity, horizontal equity and reranking in health care finance: a decomposition analysis for the Netherlands

The Distribution of the Burden of US Health Care Financing

Measurement and Explanation of Inequality in Health and Health Care in Low-Income Settings

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