美国非营利性医院的税收优惠估计
Elizabeth Plummer1,2, Mariana P Socal3, Ge Bai3,4
1Neeley School of Business, Texas Christian University, Fort Worth.
JAMA
|September 26, 2024
概括
非营利性医院在2021年获得了374亿美元的税收优惠,这些优惠因州而异,集中在少数机构. 这凸显了对这些税收豁免的地方责任措施的必要性.
科学领域:
- 健康经济学
- 公共财政
- 医疗保健政策
背景情况:
- 由于非营利性医院的免税地位,他们获得了显著的税收优惠.
- 这些机构面临着越来越大的压力,
- 在联邦,州和地方层面量化这些税收优惠对于政策制定至关重要.
研究的目的:
- 估计非营利性医院从税收豁免中获得的总体经济利益.
- 评估这些税收优惠在不同州和当地社区的分布.
- 为估值和报告提供标准化的税收优惠估计方法.
主要方法:
- 使用了2021年医疗保险成本报告的数据.
- 采用与现行税法和惯例相一致的方法和措施.
- 包括联邦/州所得税,销售税,财产税,慈善捐款,债券融资储蓄和联邦失业税在内的总财务利益.
主要成果:
- 2021年,美国有2927家非营利性医院获得了374亿美元的税收优惠.
- 每个州的医院床位和人均税收优惠差异很大.
- 一些医院 (7%) 占总税收优惠的一半,这表明集中度很高.
结论:
- 非营利性医院的税收优惠表现出很大的地理差异,并且高度集中.
- 国家和地方税收在总体收到的税收优惠中起着主要作用.
- 对于纳税人问责的政策努力可能在地方层面更有效.
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