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. 2015 Feb 1;15:44. doi: 10.1186/s12913-015-0683-9

Table 1.

Distribution of health financing burden

% share in total Concentration index (standard error) Kakwani index (standard error) Dominance test
45 degree line Lorenz
Out-of-pocket 73.7 0.487*** (0.023) 0.064* (0.038) - -
Corporate income tax 3.1 0.679*** (0.075) 0.256 (0.228) - -
Computed PIT 5.4 0.619*** (0.024) 0.195*** (0.068) - -
Excise tax 6.5 0.634*** (0.020) 0.211*** (0.029) - -
Import tax 2.2 0.564*** (0.019) 0.141*** (0.031) - -
Value added tax 9.1 0.552*** (0.014) 0.129*** (0.016) - -
Total 100 - 0.094 - -

Source: Authors’ computations based on UNHS 2009/10.

***p < 0.01; *p < 0.1.

Note: - means that the 45 degree line or Lorenz curve dominates.