Amies-Cul, Ben; Luengo-Fernandez, Ramon; Scarborough, Peter - In: Health economics review 13 (2023) 1, pp. 1-9
Historically, the NHS did not routinely collect cost data, unlike many countries with private insurance markets. In 1998, for the first time the government mandated NHS trusts to submit estimates of their costs of service, known as reference costs. These have informed a wide range of health...