operate much differently than their for-profit counterparts. When a hospital does not meet the federal standard for exemption …, the IRS currently has two enforcement options: (1) do nothing or (2) move to revoke a hospital 's tax-exempt status …. Revocation is a harsh option that is not appropriate for every circumstance of a hospital failing to meet one ore more of the …

Hospital payment regulation has historically been introduced to meet multiple policy objectives. The primary objective …

its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and … assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost … calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the …