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The open and hidden impact of the VAT increase on health-care costs

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  • Dieter Dziadkowski

Abstract

Dieter Dziadkowski, former member of the Bareis Commission, examines how the increase in VAT will affect health-care costs and health insurance contributions. Since health-care costs are not only open (e.g., the cost of pharmaceuticals is subject to the full VAT rate) but also hidden (other therapy costs) due to the fact that they are subject to VAT without prior-tax deduction, a clear increase in additional cost burdens can be expected.

Suggested Citation

  • Dieter Dziadkowski, 2007. "The open and hidden impact of the VAT increase on health-care costs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(02), pages 20-22, January.
    • Handle: RePEc:ces:ifosdt:v:60:y:2007:i:02:p:20-22
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    File URL: https://www.ifo.de/DocDL/ifosd_2007_2_2.pdf
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    References listed on IDEAS

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    1. Markus Lüngen & Andreas Gerber & Karl W. Lauterbach & Klaus Jacobs & Jochen Pimpertz, 2006. "Health-care funds with tax financing – health-care reform proposal," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(16), pages 03-11, August.
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      JEL classification:

      • I10 - Health, Education, and Welfare - - Health - - - General

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