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New insights into health financing: First results of the international data collection under the System of Health Accounts 2011 framework

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  • Mueller, Michael
  • Morgan, David

Abstract

International comparisons of health spending and financing are most frequently carried out using datasets of international organisations based on the System of Health Accounts (SHA). This accounting framework has recently been updated and 2016 saw the first international data collection under the new SHA 2011 guidelines. In addition to reaching better comparability of health spending figures and greater country coverage, the updated framework has seen changes in the dimension of health financing leading to important consequences when analysing health financing data. This article presents the first results of health spending and financing data collected under this new framework and highlights the areas where SHA 2011 has become a more useful tool for policy analysis, by complementing data on expenditure of health financing schemes with information about their revenue streams. It describes the major conceptual changes in the scope of health financing and highlights why comprehensive analyses based on SHA 2011 can provide for a more complete description and comparison of health financing across countries, facilitate a more meaningful discussion of fiscal sustainability of health spending by also analysing the revenues of compulsory public schemes and help to clarify the role of governments in financing health care – which is generally much bigger than previously documented.

Suggested Citation

  • Mueller, Michael & Morgan, David, 2017. "New insights into health financing: First results of the international data collection under the System of Health Accounts 2011 framework," Health Policy, Elsevier, vol. 121(7), pages 764-769.
  • Handle: RePEc:eee:hepoli:v:121:y:2017:i:7:p:764-769
    DOI: 10.1016/j.healthpol.2017.04.008
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    Cited by:

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    2. Achilleas Anastasiou & Peter Hatzopoulos & Alex Karagrigoriou & George Mavridoglou, 2021. "Causality Distance Measures for Multivariate Time Series with Applications," Mathematics, MDPI, vol. 9(21), pages 1-15, October.
    3. Wren, Maev-Ann & FitzPatrick, Aoife, 2020. "How does Irish healthcare expenditure compare internationally?," Research Series, Economic and Social Research Institute (ESRI), number RS114.

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