Abstract
ABSTRACT While non-profit hospitals strive to promote health equity through the provision of community benefits, there is limited research on the factors that influence the allocation of this spending. Using IRS Form 990, American Community Survey, and Medicare data sets with hierarchical linear modelling, this study incorporates the demand and supply perspectives into research on non-profit hospitals’ community benefit spending. We provided a more nuanced understanding of how each perspective is connected to spending on welfare and non-welfare services, respectively. This study provides new evidence of the role of non-profit hospitals in advancing health equity.
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