Falcone D, Warren D G
Duke University.
J Health Polit Policy Law. 1988 Winter;13(4):735-52. doi: 10.1215/03616878-13-4-735.
During the 1980s, and particularly during the past year, controversy has arisen over the propriety of the not-for-profit hospital's tax-exempt status. In addressing the issue, policy analysts and activists have focused attention on the comparative efficiency and effectiveness of not-for-profit and for-profit hospitals' provision of social benefit, variously conceived and quantified. We review the results of current research carried out within that focus and suggest that the findings are inconclusive and the focus misplaced. A more profitable avenue of inquiry would be to explore the extent to which the dominance of tax-subsidized not-for-profit hospitals is a societally preferred means of achieving the provision of a level of access to quality care that otherwise would require a large direct government subsidy.
在20世纪80年代，尤其是在过去一年里，非营利性医院的免税地位是否恰当引发了争议。在讨论这个问题时，政策分析师和活动家将注意力集中在非营利性医院和营利性医院提供社会福利的相对效率和效果上，这些福利有着不同的概念和量化方式。我们回顾了在这个焦点下进行的当前研究结果，并认为这些发现尚无定论，而且焦点放错了地方。一个更有成效的探究途径是探讨税收补贴的非营利性医院的主导地位在多大程度上是社会所偏爱的手段，以此来实现提供一定水平的优质医疗服务，否则这将需要政府大量的直接补贴。
