Cost and access among non-profit hospitals in jurisdictions with and without public hospitals

Abstract

The tax-exempt status of America's from non-profit hospitals is frequently challenged by policy makers. Interest groups argue that the provision of charitable services within these institutions does not offset the windfall accrued in the form of property and corporate tax exemption. Conversely, non-profit hospitals dispute this claim citing their historical and contemporary role as the centrepiece of the provision of charitable hospital services. Those who agree with this position frequently challenge the relative efficacy in sustaining publicly funded institutions thereby arguing that access to essential hospital services, including charitable services, will not be adversely jeopardized if public hospitals were closed in specific jurisdictions, and services contracted out to the non-profit sector. This study estimates levels of access and costs among non-profit hospitals, in jurisdictions with and without the presence of a public hospital.