劳动所得税收抵免作为一项健康政策投资的成本效益
Cost Effectiveness of the Earned Income Tax Credit as a Health Policy Investment.
作者信息
Muennig Peter A, Mohit Babak, Wu Jinjing, Jia Haomiao, Rosen Zohn
机构信息
Mailman School of Public Health, Columbia University, New York, New York.
Mailman School of Public Health, Columbia University, New York, New York.
出版信息
Am J Prev Med. 2016 Dec;51(6):874-881. doi: 10.1016/j.amepre.2016.07.001. Epub 2016 Sep 7.
INTRODUCTION
Lower-income Americans are suffering from declines in income, health, and longevity over time. Income and employment policies have been proposed as a potential non-medical solution to this problem.
METHODS
An interrupted time series analysis of state-level incremental supplements to the Earned Income Tax Credit (EITC) program was performed using data from 1993 to 2010 Behavioral Risk Factor Surveillance System surveys and state-level life expectancy. The cost effectiveness of state EITC supplements was estimated using a microsimulation model, which was run in 2015.
RESULTS
Supplemental EITC programs increased health-related quality of life and longevity among the poor. The program costs about $7,786/quality-adjusted life-year gained (95% CI=$4,100, $13,400) for the average recipient. This ratio increases with larger family sizes, costing roughly $14,261 (95% CI=$8,735, $19,716) for a family of three.
CONCLUSIONS
State supplements to EITC appear to be highly cost effective, but randomized trials are needed to confirm these findings.
引言
随着时间的推移，美国低收入人群的收入、健康状况和寿命都在下降。收入和就业政策已被提议作为解决这一问题的潜在非医疗方案。
方法
利用1993年至2010年行为风险因素监测系统调查数据和州级预期寿命，对劳动所得税抵免（EITC）计划的州级增量补贴进行中断时间序列分析。使用2015年运行的微观模拟模型估计州EITC补贴的成本效益。
结果
补充EITC计划提高了穷人与健康相关的生活质量和寿命。该计划使平均受助者每获得一个质量调整生命年的成本约为7,786美元（95%置信区间=4,100美元，13,400美元）。这个比率随着家庭规模的增大而增加，对于一个三口之家来说，成本约为14,261美元（95%置信区间=8,735美元，19,716美元）。
结论
州对EITC的补贴似乎具有很高的成本效益，但需要随机试验来证实这些发现。
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