Bech, Mickael; Christiansen, Terkel; Gyrd-Hansen, Dorte - In: Applied Health Economics and Health Policy 5 (2006) 4, pp. 209-213
In health economic evaluations, value added tax is commonly treated as a transfer payment. Following this argument, resources are valued equal to their net-of-tax prices in economic evaluations applying a societal perspective. In this article we argue that if there is the possibility that a new...
