Division of Health Economics, Global Market Access Solutions, St-Prex, Switzerland.
Department of Economics, University of Athens, Athens, Greece.
J Med Econ. 2021 Jan-Dec;24(1):123-130. doi: 10.1080/13696998.2021.1873004.
Following cardiovascular events, individuals often make choices about their working life that pose fiscal costs for the government in relation to lost tax revenue, increasing disability or early retirement. We evaluate the fiscal consequences for the Australian Government in atherosclerotic cardiovascular disease (ASCVD) patients with low-density lipoprotein >3.3 mmol/L after the maximum tolerated doses of a statin or when contraindicated or intolerant to statins, compared to evolocumab added to the standard of care.
The natural history of patients with ASCVD was evaluated using a multi-state Markov cohort model comparing evolocumab with current treatment practices. Published rates for the likelihood of being disabled and retiring prematurely in patients experiencing stroke or myocardial infarction were modeled. Reported government costs for annual disability payments and lost tax revenues from the nationally representative STINMOD + data set were used to estimate the fiscal consequences associated with attributable ASCVD events.
The incremental tax gain associated with evolocumab in someone aged 40, 50 or 60 results in additional tax revenues of Aus$15,716, Aus$9,810 and Aus$4,217, respectively. Cost-savings attributed to disability payments of Aus$3,483, Aus$2,495 and Aus$4,619 were observed in those aged 40, 50 and 60, respectively. The ratio of evolocumab to fiscal benefits indicates that up to 52% of evolocumab costs are offset by future lifetime taxes paid and reduced social benefits payments in those treated aged 40. The ratio of fiscal benefits to costs in treating those aged 50 and 60 were 37% and 31%, respectively.
Applying a cross-sectorial government perspective budget impact assessment improves our understanding of fiscal changes attributed to ASCVD based on changes in premature mortality and work activity and how this influences lifetime tax contributions and public benefits. The main cost driver observed was associated with reduced ASCVD events that enabled people to remain productive and paying taxes.
心血管事件发生后,个人通常会对其工作生活做出选择,这会给政府带来财政成本,包括因税收减少、残疾或提前退休而增加的成本。我们评估了在他汀类药物最大耐受剂量下或他汀类药物禁忌或不耐受的情况下,低密度脂蛋白(LDL)>3.3mmol/L 的动脉粥样硬化性心血管疾病(ASCVD)患者,与依洛尤单抗添加到标准治疗相比,对澳大利亚政府的财政影响。
使用多状态马尔可夫队列模型评估 ASCVD 患者的自然病史,比较依洛尤单抗与当前治疗方法。对经历中风或心肌梗死的患者提前残疾和提前退休的可能性进行了建模。使用全国代表性的 STINMOD+数据集中的报告政府年度残疾支付和税收损失数据来估计与归因于 ASCVD 事件相关的财政后果。
在年龄为 40、50 或 60 岁的患者中,依洛尤单抗相关的增量税收收益分别导致额外的税收收入为 15716 澳元、9810 澳元和 4217 澳元。在年龄分别为 40、50 和 60 岁的患者中,观察到残疾支付节省 3483 澳元、2495 澳元和 4619 澳元。在年龄为 40 岁的患者中,依洛尤单抗的成本效益比表明,高达 52%的依洛尤单抗治疗费用可以通过未来的终身纳税和减少治疗患者的社会福利支付来抵消。治疗年龄为 50 岁和 60 岁的患者的财政效益与成本之比分别为 37%和 31%。
应用跨部门政府视角的预算影响评估,可提高我们对基于过早死亡率和工作活动变化的 ASCVD 相关财政变化的理解,以及这如何影响终身纳税和公共福利。观察到的主要成本驱动因素与降低 ASCVD 事件有关,这使人们能够保持生产力和纳税。