Subsidizing health care providers through the tax code: Status or conduct?

David A Hyman, William M. Sage

Research output: Contribution to journalReview articlepeer-review

Abstract

The merits of tax exemption for nonprofit health care providers have been hotly debated for decades. Mark Schlesinger and Brad Gray provide a useful, dispassionate meta-analysis of past research; they conclude that there are real differences in the performance of nonprofit and for-profit hospitals and nursing homes, although they vary along several key dimensions. Unfortunately, their findings offer no insight on whether these differences are large enough to justify a sizable subsidy and whether it makes more sense to use an undifferentiated subsidy tied to status (current practice), or a graduated subsidy tied to quantifiable and objective measures of performance.

Original languageEnglish (US)
JournalHealth Affairs
Volume25
Issue number4
DOIs
StatePublished - Aug 14 2006

ASJC Scopus subject areas

  • Nursing(all)
  • Health(social science)
  • Health Professions(all)
  • Health Policy

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