Tax and Subsidy Policies for the Medical Service Sector and the Pharmaceutical Industry: A Computable General Equilibrium Approach
Tax and Subsidy Policies for the Medical Service Sector and the Pharmaceutical Industry: A Computable General Equilibrium Approach
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医疗服务业和制药业的税收和补贴政策：可计算的一般均衡方法
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发表时间：
2010
期刊：
影响因子：
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通讯作者：
R. Kato
中科院分区：
文献类型：
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作者：
R. Kato
本文提出了一个可计算的一般均衡（CGE）框架，用于数值检验税收和补贴政策对医疗服务部门和制药行业的影响。根据最新的日本2005年108个不同生产部门的投入产出表所编制的广义框架，结果如下：如果不明确考虑政府预算，私立医院部门和医疗分析行业的补贴率增加10%，福利收益约为974.02亿日元，而同样的政策，如果政府通过对个人征收非限制性所得税来弥补政策变化造成的短缺，福利损失约为542.56亿日元。此外，税收和补贴政策对个别医疗部门的影响不同，同时可以发现制药业对其他医疗部门的高度依赖。特别是，制药行业的最大好处不是降低自身的生产税率，而是降低民营医院部门和医疗样本分析行业的生产税率。
This paper presents a computable general equilibrium (CGE) framework to numerically examine the effect of tax and subsidy policies on the medical service sector and the pharmaceutical industry. The generalized framework with the latest Japanese input-output table of year 2005 with 108 different production sectors provides the following results: A welfare gain is aproximately 97,402 million yen when the subsidy rate of the sector of private hospitals and the medical analyzing industry increases by 10 percent if the government budget is not consiered explicitly, while the same policy reversely induces aproximately a 54,256 million yen welfare loss if the government nances the shortage caused by the policy change by a non-distionary income tax on individuals. Furthermore, the effect of tax and subsidy policies on individual medical sectors differs, while the high dependency of the pharmaceutical industry with other medical sectors can be found. In particular, the pharmaceutical industry is most better off not by a decrease in its own production tax rate but by a decrease in the production tax rate of the sector of private hospitals and the medical sample analyzing industry.