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Cadernos de saúde pública · Aug 2006
[Analysis of the progressivity of Brazilian Unified National Health System (SUS) financing].
- Maria Alicia Domínguez Ugá and Isabela Soares Santos.
- Escola Nacional de Saúde Pública Sergio Arouca, Fundação Oswaldo Cruz, Rio de Janeiro, Brasil. domingue@ensp.fiocruz.br
- Cad Saude Publica. 2006 Aug 1;22(8):1597-609.
AbstractThis article analyzes the level of progressivity in taxes financing the Brazilian Unified National Health System (SUS). Distribution of the tax burden financing the SUS was calculated using micro-data from the Household Budgets Survey, 2002-2003. The Kakwani index, which shows a tax system's level of progressivity, was calculated. The Kakwani index of public financing was -0.008, and SUS financing was nearly proportional to income. From a social justice perspective this is highly undesirable in a society like Brazil, with a Gini index of 0.57. The system should be clearly progressive in order to counterbalance the country's extreme income concentration.
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