The research paper “Equity in Healthcare Financing: A Review of Evidence”, authored by Emilia Luyten and Sandy Tubeuf and published in the Journal of Health Policy (2024), examines the redistributive effects of various healthcare financing mechanisms on income inequality. This review synthesises empirical studies, highlighting how tax-based systems tend to promote equity by redistributing income toward low-income households, despite potential regressivity in indirect taxes.
Social insurance systems, while progressive in design, often exhibit regressive outcomes due to exemptions and contribution ceilings that favour high-income earners. Conversely, health systems reliant on co-payments disproportionately burden lower-income populations, exacerbating financial vulnerabilities. The paper underscores the importance of continuous analysis to address disparities in financing, particularly as health systems aim to deliver universal health coverage. Notably, the review identifies a research gap in high-income countries, emphasising the need for evidence-driven policy to ensure healthcare financing contributes to both effective care delivery and social equity.