OECD Health Working Papers

This series is designed to make available to a wider readership health studies prepared for use within the OECD. Authorship is usually collective, but principal writers are named. The papers are generally available only in their original language - English or French - with a summary in the other.

English, French

SHA-Based National Health Accounts in Thirteen OECD Countries

A Comparative Analysis

The purpose of the System of Health Accounts

  1. Changes in health systems and concomitant health policy questions have been challenging the traditional system of health expenditure statistics over the last couple of decades. What are the major factors accounting for health expenditure growth? What factors explain the differences between countries in expenditure growth? How to ensure sustainable financing? What are the major factors accounting for the differences in the structure of health spending? How are the changes in health spending structure and the performance of health systems related? In order to answer such questions, reliable, comparable and appropriately detailed health expenditure data are required. The System of Health Accounts intends to provide the foundation for health statistics that are able to meet these challenges.

Box 1

What is the System of Health Accounts?

The System of Health Accounts (SHA) proposes an integrated system of comprehensive and internationally ...


JEL: I10: Health, Education, and Welfare / Health / Health: General; H51: Public Economics / National Government Expenditures and Related Policies / Government Expenditures and Health
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