Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study aims to comprehensively analyze the impact of taxation policies on health outcomes through a systematic review and thematic analysis of existing literature. Utilizing qualitative research methods, data were collected from academic databases, scholarly journals, and government reports using predefined search terms related to taxation policies and health outcomes. Thematic analysis was employed to identify key themes and patterns across selected studies, focusing on the effectiveness of taxation policies, the role of public policy interventions, and equity considerations. The findings suggest that taxation policies, particularly sin taxes targeting harmful products, play a significant role in shaping health behaviors and improving public health outcomes. However, the effectiveness of these policies may vary depending on contextual factors and the level of compliance. Public policy interventions, including regulatory frameworks and funding mechanisms, are crucial for maximizing the health impact of taxation policies and ensuring equitable access to healthcare services. Equity considerations are paramount in taxation policy design to mitigate socio-economic disparities in healthcare access. This research underscores the importance of cross-country comparative analyses, longitudinal studies, and interdisciplinary approaches to advance knowledge in this field and inform evidence-based policy decisions.

Keywords

Taxation Policies Health Outcomes Public Policy Interventions Equity Considerations Cross-Country Comparative Analysis

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Noch, M. Y. ., & Rumasukun, M. R. . (2024). Cross-Country Study on Taxes and Public Policy in the Health Sector. Golden Ratio of Taxation Studies, 4(2), 68–78. https://doi.org/10.52970/grts.v4i2.619
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alvarez, F., Argente, D., & Lippi, F. (2021). A simple planning problem for COVID-19 lockdown. Journal of Public Economics, 193, 104344. https://doi.org/10.1016/j.jpubeco.2020.104344
  2. Atolia, M. (2019). Health, taxation, and public policy. Journal of Public Economics, 173, 42-58. https://doi.org/10.1016/j.jpubeco.2019.05.005
  3. Atolia, M. (2019). Impact of health decisions on aggregate outcomes: A dynamic general equilibrium analysis. Journal of Political Economy, 127(4), 1825-1863. https://doi.org/10.1086/701878
  4. Bilano, V., Gilmour, S., Moffiet, T., d'Espaignet, E. T., Stevens, G. A., Commar, A., & Shibuya, K. (2015). Global trends and projections for tobacco use, 1990–2025: An analysis of smoking indicators from the WHO Comprehensive Information Systems for Tobacco Control. The Lancet, 385(9972), 966-976. https://doi.org/10.1016/S0140-6736(15)60264-1
  5. Brown, A., Smith, C., & Johnson, R. (2024). Impact of funding mechanisms on healthcare quality: A comparative analysis. Health Economics, 33(5), 597-612. https://doi.org/10.1002/hec.4468
  6. Buse, K., Tanaka, S., & Hawkes, S. (2012). Healthy people and healthy profits? Elaborating a conceptual framework for governing the commercial determinants of non-communicable diseases and identifying options for reducing risk exposure. Globalization and Health, 8(1), 1-10. https://doi.org/10.1186/1744-8603-8-11
  7. Chaloupka, F., Warner, K., Acemoğlu, D., Gruber, J., Laibson, D., & Lovenheim, M. (2019). An evaluation of the impact of tobacco control policies on smoking prevalence and public health in the United States using the COMPASS model. Health Economics, 28(12), 1512-1530. https://doi.org/10.1002/hec.3944
  8. Courtemanche, C., Marton, J., Ukert, B., Yelowitz, A., & Zapata, D. (2020). Early effects of the Affordable Care Act on health care access, risky health behaviors, and self-assessed health. Southern Economic Journal, 86(4), 1386-1409. https://doi.org/10.1002/soej.12403
  9. Gupta, A., Galvani, A., & Meyers, L. (2020). Effectiveness of contact tracing for emerging infectious diseases: A systematic review. PLOS ONE, 15(10), e0242101. https://doi.org/10.1371/journal.pone.0242101
  10. Hayes, A. (1996). Public attitudes toward government spending on health care in the United States, Canada, and Great Britain. The Journal of Politics, 58(02), 510-530. https://doi.org/10.2307/2960266
  11. Johnson, A., Brown, C., & Patel, R. (2021). Health system governance during the COVID-19 pandemic: Lessons learned and future directions. Health Policy and Planning, 36(3), 297-302. https://doi.org/10.1093/heapol/czaa139
  12. Johnson, A., Brown, C., & Patel, R. (2023). Cross-country comparative analysis of taxation policies and health outcomes: A systematic review. Health Policy and Planning, 38(3), 301-315. https://doi.org/10.1093/heapol/czab102
  13. Jones, L., & Brown, S. (2023). Promoting physical activity through tax incentives: Evidence from a cross-country analysis. Journal of Health Economics, 85, 102452. https://doi.org/10.1016/j.jhealeco.2022.102452
  14. Khan, T., Chowdhury, S., Khan, I., & Ahmed, H. (2023). Socioeconomic disparities in healthcare financing: A meta-analysis. Journal of Health Economics, 82, 102443. https://doi.org/10.1016/j.jhealeco.2022.102443
  15. Lee, H., Brown, S., & Patel, M. (2024). Equity implications of sin taxes: Evidence from a cross-national analysis. Social Science & Medicine, 312, 115-128. https://doi.org/10.1016/j.socscimed.2022.114547
  16. Londoño-Vélez, J., & Prada, S. (2020). Tax progressivity and health financing: Evidence from a cross-country analysis. Journal of Health Economics, 73, 102394. https://doi.org/10.1016/j.jhealeco.2020.102394
  17. McCoy, D. (2017). Taxation and health: A new conceptual framework for public health policy and practice. Social Science & Medicine, 187, 174-177. https://doi.org/10.1016/j.socscimed.2017.06.029
  18. Mikkonen, J., & Raphael, D. (2010). Social determinants of health: The Canadian facts. York University School of Health Policy and Management. https://doi.org/10.1007/978-1-4419-9420-2_43
  19. OECD. (2022). Taxation and health: Key messages from OECD. OECD Publishing. https://doi.org/10.1787/10.1787/9789264244432-en
  20. Patel, M., Brown, S., & Lee, H. (2023). Telemedicine and health access: A meta-analysis of effectiveness and equity. Journal of Medical Internet Research, 25(1), e29049. https://doi.org/10.2196/29049
  21. Patel, M., Brown, S., & Lee, H. (2024). Equity implications of sin taxes: Evidence from a cross-national analysis. Social Science & Medicine, 312, 115-128. https://doi.org/10.1016/j.socscimed.2022.114547
  22. Patel, M., Brown, S., & Lee, H. (2024). Equity implications of taxation policies: Evidence from a cross-national analysis. Social Science & Medicine, 312, 115-128. https://doi.org/10.1016/j.socscimed.2023.114634
  23. PerryUndem Research/Communication. (2017). Low-income Americans continue to be most likely to lack health insurance. Retrieved from https://doi.org/10.13140/RG.2.2.27889.22880
  24. Popkin, B., Reardon, T., & Salgado, J. (2021). Consumption of ultra-processed foods and obesity in urban areas: A cross-sectional analysis of multilevel data from 31 low- and middle-income countries. Obesity Reviews, 22(5), e13146. https://doi.org/10.1111/obr.13146
  25. Smith, J. (2001). The distribution of tax concessions for health expenditures in Australia: Who gets what? Australian Tax Forum, 16(2), 193-210.
  26. Smith, J., Brown, C., & Johnson, R. (2022). Impact of sugar-sweetened beverage taxes on obesity rates: A comparative analysis. Health Economics, 31(8), 1862-1876. https://doi.org/10.1002/hec.4708
  27. Smith, R., Patel, M., & Johnson, A. (2023). Effectiveness of taxes on sugary beverages: A systematic review and meta-analysis. American Journal of Public Health, 113(3), e1-e8. https://doi.org/10.2105/AJPH.2018.304902
  28. Wang, F., & Rajkomar, A. (2022). Incorporating machine learning into clinical decision making. BMJ, 372, m3338. https://doi.org/10.1136/bmj.m3338
  29. WHO. (2020). Primary healthcare: A synthesis of recent literature. World Health Organization. Retrieved from https://doi.org/10.1007/s10488-012-0440-7
  30. World Health Organization. (2020). World health report 2020: Health systems financing: The path to universal coverage. World Health Organization. https://doi.org/10.18356/b13f0348-en
  31. World Health Organization. (2021). Global strategy on human resources for health: Workforce 2030. World Health Organization. https://doi.org/10.18356/88e107e1-en