Ugá Maria Alicia Domínguez, Santos Isabela Soares
National School of Public Health, Rio de Janeiro, Brazil.
Health Aff (Millwood). 2007 Jul-Aug;26(4):1017-28. doi: 10.1377/hlthaff.26.4.1017.
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.
巴西的医疗保健资金来源众多——所得税、房地产税、商品和服务销售税以及金融交易税；家庭和企业购买的私人保险；以及家庭的自付费用。家庭预算和税收数据使我们能够将除企业为员工购买保险之外的每种资金来源的负担，按照调整后的人均家庭收入十分位数进行分配，从而表明每种支付方式的累进性或累退性。总体而言，融资大致呈中性，累进的公共财政抵消了累退支付。最后这种融资形式使一些家庭陷入贫困。
