Schneider Helen
Department of Economics, The University of Texas at Austin 78712, USA.
Inquiry. 2007 Summer;44(2):187-99. doi: 10.5034/inquiryjrnl_44.2.187.
This study addresses the effect of hospital ownership on the delivery of services to medically indigent patients and on their communities, using two alternative definitions of community benefits. Using data from hospitals in California, the study finds that in similar markets, the amount of community benefits provided by a tax-exempt private hospital is equivalent in value to that provided by an investor-owned hospital. These results are sensitive to the definition of community benefits, thus indicating need for a more explicit identification and minimum standard of the community benefits expected of nonprofit hospitals in return for their special tax treatment.
本研究使用两种不同的社区福利定义，探讨了医院所有权对为医疗贫困患者及其社区提供服务的影响。利用加利福尼亚州医院的数据，该研究发现，在类似市场中，免税私立医院提供的社区福利价值与投资者所有医院提供的相当。这些结果对社区福利的定义很敏感，因此表明需要更明确地确定非营利性医院因其特殊税收待遇而应提供的社区福利，并制定最低标准。
