Skip to main content
Kent Academic Repository

The Cost Incidence of the UK's NHS System.

Klumpes, Paul J.M., Tang, Liyan (2008) The Cost Incidence of the UK's NHS System. Geneva Papers on Risk and Insurance - Issues and Practice, 33 (4). pp. 744-767. ISSN 1018-5895. (doi:10.1057/gpp.2008.29) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:25901)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL:
http://dx.doi.org/10.1057/gpp.2008.29

Abstract

We examine the cost incidence of the United Kingdom's National Health Service (NHS) through application of the concepts of fiscal imbalance (FI) and generational imbalance (GI). We find significant disparities of costs by gender, region and type of NHS expenditure. The financial sustainability of publicly funded health care systems is sensitive to the demographics of ageing population. Historical and current trends in the demographic structure of U.K.'s population also impact these structural imbalances underlying the system. The pay-as-you-go (PAYG) financed funding status of NHS based on both currently required cash-based accounting principles and proposed accrual-based accounting principles is criticised for not recognising the continuing service obligations of the U.K. Government under the NHS. A combination of FI and GI largely explains the under-funding of the NHS. Data are taken from both historical trends in expenditure and ageing as well as projected demographics. The analysis implies that there is a significant inter-generational inequity in the funding of the NHS.

Item Type: Article
DOI/Identification number: 10.1057/gpp.2008.29
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: J. Ziya
Date Deposited: 18 Oct 2010 10:20 UTC
Last Modified: 16 Nov 2021 10:04 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/25901 (The current URI for this page, for reference purposes)

University of Kent Author Information

Tang, Liyan.

Creator's ORCID:
CReDIT Contributor Roles:
  • Depositors only (login required):

Total unique views for this document in KAR since July 2020. For more details click on the image.