针对为老年人提供非正式照料者的州税收激励措施。
State tax incentives for person giving informal care of the elderly.
作者信息
Hendrickson M C
出版信息
Health Care Financ Rev. 1988 Dec;Spec No(Suppl):123-8.
Programs for informal caregivers of frail elderly can be adopted by States to address some of the problems associated with an expanding and costly long-term care system. In this article, highlights are given from a 3-year study of Idaho and Arizona tax incentive programs. Characteristics of informal caregivers and elderly participants are described, and elderly participants are compared with elderly nonparticipants and with the general elderly population. Tax incentives were positively related to the level of service and financial support provided by informal caregivers. Data were inadequate to determine whether the induced informal help substituted for public expenditures.
各州可采用针对体弱老年人非正式照料者的项目，以解决与不断扩大且成本高昂的长期护理系统相关的一些问题。本文重点介绍了对爱达荷州和亚利桑那州税收激励项目进行的为期3年的研究。描述了非正式照料者和老年参与者的特征，并将老年参与者与未参与项目的老年人以及一般老年人群体进行了比较。税收激励与非正式照料者提供的服务水平和经济支持呈正相关。数据不足以确定诱导产生的非正式帮助是否替代了公共支出。
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