دورية أكاديمية
Understanding the relationship between nonprofit hospital community benefit spending and system membership: An analysis of independent hospital acquisitions.
| العنوان: | Understanding the relationship between nonprofit hospital community benefit spending and system membership: An analysis of independent hospital acquisitions. |
|---|---|
| المؤلفون: | Owsley KM; Department of Health Management and Policy, University of Arkansas for Medical Sciences, AR, United States; Winthrop P. Rockefeller Cancer Institute, University of Arkansas for Medical Sciences, AR, United States. Electronic address: kmowsley@uams.edu., Lindrooth RC; Department of Health Systems, Management and Policy, Colorado School of Public Health, University of Colorado-Anschutz Medical Campus, CO, United States. |
| المصدر: | Journal of health economics [J Health Econ] 2022 Dec; Vol. 86, pp. 102696. Date of Electronic Publication: 2022 Oct 25. |
| نوع المنشور: | Journal Article; Research Support, U.S. Gov't, P.H.S. |
| اللغة: | English |
| بيانات الدورية: | Publisher: Elsevier North Holland Country of Publication: Netherlands NLM ID: 8410622 Publication Model: Print-Electronic Cited Medium: Internet ISSN: 1879-1646 (Electronic) Linking ISSN: 01676296 NLM ISO Abbreviation: J Health Econ |
| أسماء مطبوعة: | Publication: Amsterdam : Elsevier North Holland Original Publication: Amsterdam, The Netherlands : North-Holland, c1982- |
| مواضيع طبية MeSH: | Tax Exemption* , Organizations, Nonprofit*, Humans ; United States ; Hospitals, Community |
| مستخلص: | The Internal Revenue Service (IRS) requires nonprofit hospitals to report community benefit spending to justify their nonprofit tax exemption. We examined whether nonprofit hospital acquisitions influence the amount and type community benefit spending. We analyzed 2011-2018 data on urban, nonprofit hospitals. The analysis dataset included 57 hospitals that were acquired and a matched control group. We estimated difference-in-differences specifications to measure the effect of acquisitions on total community benefit spending, and three subcategories - clinical, population health, and other spending types. We found that acquisitions led to decreased population health spending (-$0.32 million, p < 0.01) and other spending categories (-$1.5 million, p < 0.05), but no significant change in total or clinical spending. If the acquirer was located out-of-state, total community benefit spending declined by $2.4 million (p < 0.10). Our findings support the need for community benefit spending to be considered, along with quality, efficiency, and prices, when evaluating the welfare impact of acquisitions. (Copyright © 2022 Elsevier B.V. All rights reserved.) |
| معلومات مُعتمدة: | R01 HS024959 United States HS AHRQ HHS; R01 HS025208 United States HS AHRQ HHS |
| فهرسة مساهمة: | Keywords: Community benefit spending; Hospital acquisitions |
| تواريخ الأحداث: | Date Created: 20221102 Date Completed: 20221123 Latest Revision: 20221209 |
| رمز التحديث: | 20221209 |
| DOI: | 10.1016/j.jhealeco.2022.102696 |
| PMID: | 36323185 |
| قاعدة البيانات: | MEDLINE |
Full Text Finder | تدمد: | 1879-1646 |
|---|---|
| DOI: | 10.1016/j.jhealeco.2022.102696 |