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Table 3 Cumulative shares of health payments by consumption expenditure quintile, Ghana (GLSS 2005/2006 & SHIELD 2008)

From: Who pays for health care in Ghana?

Per capita Household (HH) Expenditure Quintile

Per capita HH Expend

GLSS 2005/2006 Data

SHIELD data 2008

  

Direct taxes (A)

Indirect taxes (B)

(C) Out-of-pocket Payment

Total financing of A, B and C

 
  

Personal Inc tax

Corp Inc tax∞

Direct tax

VAT±

Import duty

Fuel levy

Kerosene levy

Indirect tax

  

NHI contributions

Poorest 20% (Standard error)

5.53%

(0.096)

1.25%*

(0.208)

3.38%*

(0.807)

1.99%*

(0.271)

3.26%*

(0.931)

4.02%*

(0.496)

6.43%*

(0.197)

16.76%*

(0.376)

4.07%*

(0.570)

6.92%

(1.810)

4.33%

(-0.88)

2.91%*

(0.371)

Poorest 40% (Standard error)

15.64%

(0.2371)

6.36%*

(1.616)

10.70%*

(2.469)

7.85%*

(1.294)

8.91%*

(1.930)

11.48%*

(1.411)

17.97%*

(0.425)

37.82%*

(0.594)

11.34%*

(1.330)

19.36%

(2.758)

12.85%

(-1.79)

10.06%*

(0.994)

Poorest 60% (Standard error)

30.38%

(0.4288)

13.01%*

(1.865)

23.58%

(4.962)

16.66%*

(1.910)

19.42%*

(4.399)

22.04%*

(2.691)

33.88%*

(0.676)

60.49%*

(0.685)

22.85%*

(2.758)

37.72%

(4.647)

25.74%

(-3.11)

19.31%*

(1.344)

Poorest 80% (Standard error)

51.64%

(0.6813)

27.84%*

(2.651)

44.05%

(8.462)

33.43%*

(3.131)

53.54%

(9.624)

39.78%*

(4.851)

54.60%*

(0.960)

81.80%*

(0.630)

49.47%

(5.574)

57.98%

(6.395)

46.96%

(-5.03)

38.42%*

(2.134)

Test of Dominance-Against 45% line

-

-

-

-

-

-

-

-

-

-

-

-

-Against Lorenz C

 

-

 

-

-

 

+

+

-

 

-

-

Concentration index/Gini coeff

0.424

0.680

0.522

0.625

0.473

0.552

0.383

0.016

0.481

0.354

0.487

0.567

(Robust SE)

(0.019)

(0.040)

(0.087)

(0.037)

(0.074)

(0.038)

(0.014)

(0.013)

(0.041)

(0.059)

(0.046)

(0.031)

(p-value)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

(0.000)

Kakwani index

 

0.256

0.098

0.202

0.049

0.129

-0.041

-0.408

0.057

-0.070

0.064

0.143

(Robust SE)

 

(0.112)

(0.207)

(0.101)

(0.144)

(0.082)

(0.036)

(0.034)

(0.081)

(0.093)

(0.092)

(0.074)

(P-value)

 

(0.022)

(0.632)

(0.046)

(0.733)

(0.115)

(0.261)

(0.000)

(0.477)

(0.463)

(0.329)

(0.051)

  1. Source: Author;
  2. Note: For shares: Bold indicates significant difference from population share (5%)
  3. * indicates significant difference from expenditure share (5%)
  4. (Standard errors for concentration and Kakwani indexes are robust to heteroskedasticity and within cluster correlation)
  5. ∞ Assumption is that corporate tax is distributed equally (50/50) across households (based on reported consumption of manufactured goods) and shareholders (based on receipt of dividends) ** NHIL: National Health insurance levy (2.5% of social security of formal workers)
  6. # Dominance test (- indicates the 45% degree line/Lorenz curve dominates the concentration curve: + indicates concentration curve dominates 45%-degreeline/Lorenz curve. Blank indicates non dominance. ± NHIL has same results as that of VAT
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International Journal for Equity in Health

ISSN: 1475-9276

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