SHA-Based National Health Accounts in Thirteen OECD Countries: A Comparative Analysis

A unique source of systematic and comparable health expenditure data with comparative analysis and interpretation of the results from SHA (System of Health Accounts)-based health accounts. This paper analyses in a comparative way, how the main types of services (functions of care) are financed and provided, and for what purposes, money is spent by the main financing agents in the health systems of the participating countries. Thirteen countries participated in this pioneering study: Australia, Canada, Denmark, Germany, Hungary, Japan, Korea, Mexico, the Netherlands, Poland, Spain, Switzerland and Turkey.

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