English, Article edition: Handling Value Added Tax (VAT) in Economic Evaluations: Should Prices Include VAT? Mickael Bech; Terkel Christiansen; Dorte Gyrd-Hansen

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Physical Description
  • article
Language
  • English

Edition details

Title
  • Handling Value Added Tax (VAT) in Economic Evaluations: Should Prices Include VAT?
Author
  • Mickael Bech
  • Terkel Christiansen
  • Dorte Gyrd-Hansen
Physical Description
  • article
Notes
  • In health economic evaluations, value added tax is commonly treated as a transfer payment. Following this argument, resources are valued equal to their net-of-tax prices in economic evaluations applying a societal perspective. In this article we argue that if there is the possibility that a new healthcare intervention may expand the healthcare budget, the social cost of input factors should be the gross-of-tax prices and not the net-of-tax prices. The rising interest in cost-benefit analysis and the use of absolute thresholds, net benefit estimates and acceptability curves in cost-effectiveness analysis makes this argument highly relevant for an appropriate use of these tools in prioritisation.
  • Cost-analysis, Economic-implications
  • RePEc:wkh:aheahp:v:5:y:2006:i:4:p:209-213
Language
  • English
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