...Mark V. Pauly This paper examines the economic foundations for mandatory discounts for insurers based on differences in bad debts experience. It considers critically the arguments Blue Cross plans use in several states. On both equity and efficiency grounds, discounts for actual bad debts are shown...

... community services for which any payments received are low relative to costs. Disagreements continue, however, about the treatment of bad debt expense and Medicare shortfalls. A recent revision of the Internal Revenue Service's Form 990 Schedule H, which is required of all nonprofit hospitals, highlights...

...Robert M. Saywell, Jr.; Terrell W. Zollinger; David K. W. Chu; Charlotte A. MacBeth; Mark E. Sechrist For this study, a sample of 1,689 patients classified as “charity” and “bad debt” cases in 1986 were identified from 27 general acute care hospitals and one tertiary hospital in Indiana. Half...

..., debt categories and amounts. Within the limitations of the study, health care costs seem not to have played a significant role in the financial lives of this population. Copyright © 1982 by the Department of Health Administration, Duke University Press 1982 Research Note Health Care Costs...

..., with substantive debate surrounding whether savings, debt, education, or single parenthood is relevant. There was also substantial variation in experts' assessed affordability scores. Nevertheless, median expert affordability assessments were not far from those of ACA. © 2011 by Duke University Press 2011...

... in the reporting of both revenues and expenses; an absence of relevant details,such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR...

...Michael D. Rosko The New Jersey all-payer prospective payment system compensates hospitals for charity care and bad debts. This study examines its impact on the provision of care to self-pay patients. Self-pay patients include two types of uninsured individuals: (1) patients who cannot afford...

... remain as fiscal intermediaries. Doctors and hospitals would continue to work much as they do now. They would prosper from more utilization, few bad debts, and less administrative trouble. The payment and work of doctors would be governed by collective negotiations between the insurance carriers...

... with the growth of proprietary hospitals (there were very few in 1966) and with the substitution in 1970 of straight-line de- preciation for accelerated depreciation. Since 1974, the proportion attribu- table to interest has increased?reflecting greater dependence on debt financ- ing...

... much hospitals are paid and how much each major payer spends but also what financial incentives hospitals face when deciding how much service to provide to the uninsured. As summarized in the table below, the method of hospital reimbursement for bad debt and free care changed five times between...

... home owners to act from financial motives, including but not limited to deciding to sell frequently, to refinance capital debt, or to lease rather than own. Such actions could have adverse consequences for patient care, by reducing the quality of care and decreasing access for Medicaid...

..., alloca- tions to offset bad debts and charity care, and other elements. This should not be surprising. Nonprofit as well as for-profit organizations require revenues in ex- cess of their costs to remain in business. 261 262 Journal...

... to gain access to debt markets and to raise capital: approxi- Cohodes Hospital Capitil Formation 167 mately 25 percent of all hospitals operate at a deficit, and another 25 percent operate with less than a 3 percent margin of revenue over costs? But this poor financial...

... on lying, “Know- ing Lies” and “Lying on the Couch,” plus a third study, “Gift, Money, and Debt.” The first is something of a history of the lie in Western thought, the second a more refined study of untruth and psychoanalysis. The third essay begins with an account of Lacan’s debt to Freud and evolves...

... in hospital total profit margin and a 0.6 percentage point decrease in uncompensated care. The percentage of Americans without health insurance continues to rise, increasing the demand for charity care and raising the levels of bad debt. By 1999, 15.5...

... Systems Management. 1985 . Bad Debt and Charity Care Need Calculation. Albany, NY: New York Department of Health. Posner , R. 1976 . Taxation By Regulation. Bell Journal of Economics 7 : 22 -50. Rosko , M. , and R. Broyles. 1987 . Short-Term Responses of Hospitals to the DRG Prospective...

..., and overstaffing. In large part, however, we can distinguish hospitals stressed due to care to the poor (including Feder, Hadley & Mullner Poor Hospitals 239 Medicaid, charity, and bad debt) from hospitals stressed for other reasons. In metropolitan areas, especially the largest...

... hospital costs, New York State introduced an all-payer (including Medicare) rate-setting system known as the New York Prospective Hospital Reimbursement Methodology (NYPHRM) in 1983. A major component of the NYPHRM was the introduction of bad debt and char- ity care pools. The pools were designed...

... Who would have predicted at the time of the Arrow article in 1963 the growth in assets invested in health care that we have seen1 fueled by an unprecedented use of tax-exempt debt, retained earnings, and new stock? Enfranchisement of the formerly...

... but less than public hospitals; incur more bad debt and do it more “willingly” (i.e., they do not pursue ac- counts receivable as vigorously, nor are they as likely as FPs to discourage admission of those least likely to pay); 3. Tax expenditures are government revenues foregone...