In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditures. Tax credits produce two effects on taxpayers' disposable income. On the one hand, they benefit taxpayers at all income levels by reducing their net tax liability; on the other hand, they...

The past decade of austerity measures has severely hit Public Healthcare provision in Italy, entailing significant reductions in per-capita expenditure, particularly in Regions put under ‘Healthcare Budget Recovery Plans', mostly in the South of the country. Building on data on individuals...

This paper uses data from the Health and Retirement Study (HRS) to study the relationship between health status and economic welfare at household level. We develop a model to estimate the welfare cost of ill health by exploiting the methodology of the equivalence scales. The crucial variables in...