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Journal Article
J Health Polit Policy Law (1991) 16 (2): 251-279.
Published: 01 April 1991
...Daniel M. Fox; Daniel C. Schaffer Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all...
Published: 01 August 2014
Figure 1 2012 CHA Net Patient Service Revenue (Total: $470 million; 79.7% Government)   Source : Courtesy of Cambridge Health Alliance, Cambridge, MA (2013)  *State supplemental payments provided to Medicaid disproportionate share hospitals Figure 1. 2012 CHA Net Patient Service Revenue More
Journal Article
J Health Polit Policy Law (1985) 10 (3): 489-511.
Published: 01 June 1985
... within the next decade. No one would argue that Medicare's financing problems should be solved simply by raising more money. However, the prospect of insolvency in the HI trust fund and the increasing strain on general revenues from the Supplementary Medical Insurance trust fund require policymakers to...
Journal Article
J Health Polit Policy Law (1987) 12 (4): 609-664.
Published: 01 August 1987
...Daniel M. Fox; Daniel C. Schaffer Since the passage of Section 125 of the Internal Revenue Code in 1978, cafeteria plans have offered employees a choice of tax-free fringe benefits. Although these plans have been popular with employers and employees, Treasury Department officials and many tax...
Journal Article
J Health Polit Policy Law (1988) 13 (1): 53-81.
Published: 01 February 1988
...John Holahan; John L. Palmer Many observers have noted that Medicare expenditures will significantly outstrip projected revenues over the course of the next 25 years. This paper examines the economic and demographic assumptions behind forecasts of Medicare hospital insurance and supplementary...
Journal Article
J Health Polit Policy Law (2009) 34 (6): 899-930.
Published: 01 December 2009
...Edward Alan Miller; Lili Wang Since Medicaid is jointly financed by the federal and state governments, state officials have sought to offset state expenditures by maximizing federal contributions. One such strategy is to adopt a provider tax, which enables states to collect revenues from providers...
Journal Article
J Health Polit Policy Law (1994) 19 (4): 729-751.
Published: 01 August 1994
... separate regression equations for total margin, operating margin, net revenue per admission, and expense per admission. We examined data for 201 Pennsylvania hospitals and found that hospital profits were inversely related to the severity of illness index. Expense per admission was positively related to...
Journal Article
J Health Polit Policy Law (1996) 21 (3): 409-432.
Published: 01 June 1996
... disproportionate-share hospitals to increase federal reimbursement without increasing the claims on their own revenues. But the increased burden of Medicaid growth on state finances may be more apparent than real. In this article, we test the crowding-out hypothesis using a two-stage, least-squares fixed-effects...
Journal Article
J Health Polit Policy Law (1996) 21 (3): 543-585.
Published: 01 June 1996
..., public health proponents enlisted the help of medical organizations in exchange for additional revenue to be allocated to medical services. By shifting the venue from the legislature to the general public, advocates capitalized on public concern about tobacco and for youth and took advantage of the...
Journal Article
J Health Polit Policy Law (1977) 2 (3): 335-348.
Published: 01 June 1977
.... It is suggested that the principle should be implemented by regional panels of representative citizens determining what services should be covered in their regions, given a proportional share of health insurance revenues. Other difficulties of implementation are considered. Copyright © 1977 by the...
Journal Article
J Health Polit Policy Law (2010) 35 (6): 999-1026.
Published: 01 December 2010
... 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...
Journal Article
J Health Polit Policy Law (2009) 34 (1): 37-61.
Published: 01 February 2009
...Fred Joseph Hellinger In June 2007 the Internal Revenue Service proposed a major overhaul of its reporting requirements for tax-exempt hospitals and released draft Form 990 (the IRS form filed by tax-exempt organizations each year). In December 2007 the IRS promulgated the final Form 990 after...
Journal Article
J Health Polit Policy Law (2016) 41 (4): 743-762.
Published: 01 August 2016
... preferred provider organization (PPO) plans, and the state Medicaid program fell short of its payment reform goals. Provider groups will not fully commit to population-based clinical models if they believe it will result in large reductions in fee-for-service revenue. The use of alternative payment models...
Journal Article
J Health Polit Policy Law (1982) 7 (2): 366-379.
Published: 01 April 1982
... contributions to employee health insurance plans. This subsidization costs the federal government close to 10 billion dollars a year in lost revenues. Many proposed national health insurance plans assign a key role to employer-based health insurance as a vehicle for financing health care. Federal subsidization...
Journal Article
J Health Polit Policy Law (1983) 7 (4): 855-888.
Published: 01 August 1983
...James F. Mosher In 1982 U.S. businesses will spend over $10 billion (12 percent of the total retail alcohol market) on alcoholic beverages which will be consumed by top executives, professionals, and other white-collar employees in a variety of business and personal settings. The Internal Revenue...
Journal Article
J Health Polit Policy Law (1983) 7 (4): 911-926.
Published: 01 August 1983
... hospitals' teaching expenses. Revenues from Medicaid are most important to public teaching hospitals. Thus, across-the-board reductions in Medicaid's reimbursement of teaching expenses would most severely affect public institutions, many of which already face cuts in their local government appropriations...
Journal Article
J Health Polit Policy Law (1984) 9 (2): 237-250.
Published: 01 April 1984
... accounting for over 15 percent of all care to the poor—ran deficits in 1980. Using data from a 1980 survey of nonfederal, nonprofit hospitals, this paper examines the fiscal situation of hospitals heavily involved in serving the poor. The analysis shows that it is insufficient revenues, not inefficiency or...
Journal Article
J Health Polit Policy Law (1986) 10 (4): 659-674.
Published: 01 August 1986
...) given the highly visible competitive process among Minneapolis/St. Paul providers, do hospital cost and revenue data suggest any evidence of cost-containment? The findings (based on data through 1982) indicate that for comparable patients, Twin Cities HMOs appear to use fewer medical care resources per...
Journal Article
J Health Polit Policy Law (1986) 10 (4): 675-697.
Published: 01 August 1986
...Roger Feldman; Bryan Dowd; Don McCann; Allan Johnson In this study we explore whether HMO-induced competition has contained expenditures in Minneapolis/St. Paul hospitals. Specifically, we assessed the impact of HMOs on revenue, cost, and net income per admission in Twin Cities hospitals from 1979...
Journal Article
J Health Polit Policy Law (1987) 12 (2): 313-324.
Published: 01 April 1987
... suggests that local tax support for public hospitals does not merely offset philanthropic or other revenue sources for voluntary hospital uncompensated care but is also likely to increase the amount of uncompensated care offered. We also find that public hospital closures may reduce access to care for the...