Levit K R, Cowan C A
Office of National Cost Estimates, Office of the Actuary, Health Care Financing Administration.
Health Care Financ Rev. 1990 Winter;12(2):127-37.
In this article, the authors recast health care costs into payer categories of business, households, and Federal and State-and-local governments which are more useful for policy analysis. The burden that these costs place upon the financial resources of each payer are examined for 1989 and for trends over time. For businesses, their share of health care costs continues to creep upward compared with other payers and relative to their own resources, despite many changes they are making in the provision of employer-sponsored health insurance to their employees.
在本文中，作者将医疗保健成本重新划分为企业、家庭以及联邦和州与地方政府等付款人类别，这对于政策分析更为有用。本文考察了1989年这些成本给每个付款人带来的财务负担以及随时间推移的趋势。对于企业而言，尽管它们在为员工提供雇主赞助的医疗保险方面做出了许多改变，但与其他付款人相比，以及相对于自身资源而言，它们在医疗保健成本中所占的份额仍在持续攀升。
