C. Health Financing

 VI. Key Issues: Financing and Delivery >> C.  Health Financing

Topic Outline

• Health spending by source
  • Households
  • Business
  • Federal government
  • State & local government
• Health-related taxes
  • Payroll taxes
  • Income taxes
  • Consumption taxes
    • General consumption taxes
    • Alcohol taxes
    • Tobacco taxes
    • Health services taxes
    • Premium taxes
• Tax expenditures
  • Employer tax exclusion
  • Health-related tax deductions
  • Nonprofit tax exemption
    
• Private health revenues
  • Premiums
  • Out-of-pocket spending
  • Cost shifting
  • Health philanthropy
• Distribution of health financing
  • Burden by personal characteristics
  • Burden by socioeconomic status
  • Burden by insurance coverage
• Optimal taxation
  • Excess burden
  • Compliance costs
  • Collection costs