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Table 1 The basis of derivation of Health Payment Measures

From: Equity in health care financing: The case of Malaysia

Health payment measures

Basis of derivation from the survey

Direct taxes

Represented by expenditure on income tax.

Indirect taxes

Estimated expenditure on sales taxes. Sales taxes estimated from household expenditure (on rates ranging from 5% to 15% depending on the types of goods).

Contributions to EPF and SOCSO

Represented by the summation of employee's and employer's contributions to EPF, SOCSO and others.

Private insurance premiums

Reported expenditure on accident and health insurance premiums.

Out-of-pocket payments

Reported expenditure on pharmaceutical products, therapeutic appliances and equipments, medical and dental services, and hospital services and treatments.