An analysis of equity in Brazilian health system financing
An analysis of equity in Brazilian health system financing
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DOI：
10.1377/hlthaff.26.4.1017
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发表时间：
2007-07-01
期刊：
影响因子：
9.7
通讯作者：
Santos, Isabela Soares
中科院分区：
文献类型：
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作者：
Dominguez Uga, Maria Alicia;Santos, Isabela Soares
巴西的卫生保健资金来源很多-收入税、真实的财产税、商品和服务销售税、金融交易税;家庭和公司购买的私人保险;家庭自付费用。关于家庭预算和税收的数据允许将除企业为其雇员购买保险之外的每一来源的负担分配到调整后的人均家庭收入的十分位数中，表明每一种付款的累进性或递减性。总的来说，融资大致是中性的，渐进的公共财政抵消了递减的支付。最后一种形式的融资使一些家庭陷入贫困。
Health care in Brazil is financed from many sources-taxes on income, real property, sales of goods and services, and financial transactions; private insurance purchased by households and firms; and out-of-pocket payments by households. Data on household budgets and tax revenues allow the burden of each source except firms' insurance purchases for their employees to be allocated across deciles of adjusted per capita household income, indicating the progressivity or regressivity of each kind of payment. Overall, financing is approximately neutral, with progressive public finance offsetting regressive payments. This last form of finance pushes some households into poverty.