GSS 2011 Linked with TIFF: Exploring the Cost of Child Care in Canada and the Use of the Child Care Tax Benefit

Author(s):  
Leanne Findlay ◽  
Dafna Kohen

Affordability of child care is fundamental to parents’, in particular, women’s decision to work. However, information on the cost of care in Canada is limited. The purpose of the current study was to examine the feasibility of using linked survey and administrative data to compare and contrast parent-reported child care costs based on two different sources of data. The linked file brings together data from the 2011 General Social Survey (GSS) and the annual tax files (TIFF) for the corresponding year (2010). Descriptive analyses were conducted to examine the socio-demographic and employment characteristics of respondents who reported using child care, and child care costs were compared. In 2011, parents who reported currently paying for child care (GSS) spent almost $6700 per year ($7,500 for children age 5 and under). According to the tax files, individuals claimed just over $3900 per year ($4,700). Approximately one in four individuals who reported child care costs on the GSS did not report any amount on their tax file; about four in ten who claimed child care on the tax file did not report any cost on the survey. Multivariate analyses suggested that individuals with a lower education, lower income, with Indigenous identity, and who were self-employed were less likely to make a tax claim despite reporting child care expenses on the GSS. Further examination of child care costs by province and by type of care are necessary, as is research to determine the most accurate way to measure and report child care costs.

Author(s):  
Leanne Findlay ◽  
Dafna Kohen

Affordability of child care is fundamental to parents’, in particular, women’s decision to work. However, information on the cost of care in Canada is limited. The purpose of the current study was to examine the feasibility of using linked survey and administrative data to compare and contrast parent-reported child care costs based on two different sources of data. The linked file brings together data from the 2011 General Social Survey (GSS) and the annual tax files (TIFF) for the corresponding year (2010). Descriptive analyses were conducted to examine the socio-demographic and employment characteristics of respondents who reported using child care, and child care costs were compared. In 2011, parents who reported currently paying for child care (GSS) spent almost $6700 per year ($7,500 for children age 5 and under). According to the tax files, individuals claimed just over $3900 per year ($4,700). Approximately one in four individuals who reported child care costs on the GSS did not report any amount on their tax file; about four in ten who claimed child care on the tax file did not report any cost on the survey. Multivariate analyses suggested that individuals with a lower education, lower income, with Indigenous identity, and who were self-employed were less likely to make a tax claim despite reporting child care expenses on the GSS. Further examination of child care costs by province and by type of care are necessary, as is research to determine the most accurate way to measure and report child care costs.


PEDIATRICS ◽  
1976 ◽  
Vol 58 (5) ◽  
pp. 772-772
Author(s):  
Richard M. Narkewicz

In these days of rising health care costs, the finger has been pointed at physicians as the cause of these increases. Because of these charges each physician should look critically at his own fee structure and try to compare it with other commodities in today's budgets. I have done just that. In totaling the cost of complete well-child care for a child and continuing care through the age of 20 years, I was surprised to find that in the present fee structure it costs a family $464.25.


PEDIATRICS ◽  
1980 ◽  
Vol 65 (1) ◽  
pp. 168-170
Author(s):  
Stephen M. Davidson ◽  
John P. Connelly ◽  
R. Don Blim ◽  
James E. Strain ◽  
H. Doyl Taylor

The National Commission on the Cost of Medical Care1 states in part (Recommendation 2) that "insurance policies should include provisions through which the consumer shares in the cost of care received, at the time of service, for selected benefits and for selected groups...." These cost-sharing provisions are expected to reduce national medical care expenditures by encouraging consumers to reduce their use of services in order to avoid paying additional money out of their own pockets. They will thus moderate the demand-inducing tendency of insurance, leading the rational consumer to seek only necessary services and to forego those services contributing to what is believed to be over-utilization. As the Commission states in its supporting statement:


JURISDICTIE ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 50
Author(s):  
Dewi Wulan Fasya

This article seeks to examine the concept of buying and selling the right to buy back the book review law and civil law bai 'al-Wafa, according to the Shafi'i fiqh. In addition, this article also aims to determine the ratio of the purchase with repurchase review the statute books of civil law and bai al-Wafa, according to the Shafi'i fiqh. Based on the discussion of this article indicates that the purchase is a period of time agreed to recall goods that have been sold and the sale can not be more than five years. While bai 'al-Wafa, according to the Shafi'i fiqh of buying and selling that took sides coupled with the condition that the sale could be bought back by the seller, when the time limit has been determined arrive, while the goods sold are free to be used by the buyer. In sale and purchase of the right to buy back also set about replacement care costs of goods and so forth, while bai 'alWafa there is no mention of the replacement cost of care, which is paid only the cost of the initial purchase, the last of the law of sale and purchase with a repurchase in KUHPerdata much contested in the Supreme court decision which MA. No. 1729 K / Pdt / 2004, which stated that the purchase of the right to buy back is not allowed, while bai 'al-Wafa laws in Shafi'i fiqh books Raghibin Kanz al-Minhaj Fi Sharh al-Thalibin a transaction is fasid. <br />Artikel ini bertujuan mengetahui konsep jual beli dengan hak membeli kembali tinjauan kitab undang-undang hukum perdata dan bai` al-wafâ menurut fikih Syafi’i. Selain itu, artikel ini juga bertujuan untuk mengetahui perbandingan dari jual beli dengan hak membeli kembali tinjauan kitab undang-undang hukum perdata dan bai` al-wafâ menurut fikih Syafi’i. Berdasarkan uraian pembahasan artikel ini menunjukkan bahwa dalam jual beli ini ada suatu jangka waktu tertentu yang diperjanjikan untuk menebus kembali barang yang telah dijual dan jangka waktu jual beli ini tidak boleh lebih dari lima tahun. Sedangkan bai’ al-wafâ menurut fikih Syafi’i yaitu jual beli yang dilangsungkan dua pihak yang dibarengi dengan syarat bahwa yang dijual itu dapat dibeli kembali oleh penjual, apabila tenggang waktu yang telah ditentukan tiba, sedangkan barang yang dijual tersebut bebas dipergunakan oleh pembeli. Dalam jual beli dengan hak membeli kembali juga mengatur tentang penggantian biaya perawatan barang dan lain sebagainya, sedangkan bai’ al-wafâ tidak ada menyinggung tentang penggantian biaya perawatan, yang dibayarkan hanya harga awal pembelian, terakhir mengenai hukum dari jual beli dengan hak membeli kembali dalam KUHPerdata banyak dipertentangkan dalam putusan Mahkamah Agung diantaranya Putusan MA. No. 1729 K/Pdt/2004 yang menyatakan bahwa jual beli dengan hak membeli kembali tidak diperbolehkan, sedangkan bai’ al-wafâ hukumnya dalam fikih Syafi’i kitab Kanz al-Râghibin Fi Syarh Minhaj al-Thâlibin merupakan jual beli yang fasid


2018 ◽  
Vol 24 (3) ◽  
pp. 201-206 ◽  
Author(s):  
Ian Coulter ◽  
Patricia Herman ◽  
Gery Ryan ◽  
Lara Hilton ◽  
Ron D. Hays ◽  
...  

Appropriateness of care is typically determined in the United States by evidence on efficacy and safety, combined with the judgments of experts in research and clinical practice, but without consideration of the cost of care or patient preferences. The shift in focus towards patient-centered care calls for consideration of outcomes that are important to patients, accommodation of patient preferences, and incorporation of the costs of care in patient-provider shared clinical decisions. The RAND/UCLA Appropriateness method was designed to determine rates of appropriate or inappropriate care, but the method did not include patient preferences or costs. This essay examines how methods of studying appropriateness can be made more patient-centered by describing a modification of the RAND/UCLA method by including patient outcomes, preferences, and costs.


Author(s):  
Peter W Groeneveld ◽  
Andrew J Epstein ◽  
Feifei Yang ◽  
Lin Yang ◽  
Daniel Polsky

Background: Drug-eluting stents (DES) and implantable cardioverter-defibrillators (ICDs) are among the most common, and most costly, interventional therapies used in patients with cardiovascular disease. Medicare coverage decisions for DES and ICDs in 2003-2005 portended a large growth in health care costs for patients with coronary artery disease (CAD) and chronic heart failure (CHF). However, the actual fiscal impact of DES and ICDs is uncertain. Methods: We examined Medicare claims from 2003-2006 and separately identified cohorts of patients between ages 65-84 in each year diagnosed with CAD and CHF. Patients were assigned to one of 306 contiguous geographic localities (i.e., Dartmouth Atlas Hospital Referral Regions [HRRs]). For each disease group in each locality in each year, we calculated the average cost of care (including Medicare payments, supplemental insurance, and patient payments) as well as the average use rate of DES (for CAD) and ICDs (for CHF). We estimated time-series HRR-fixed-effects regression models predicting average costs, with % technology use as an independent variable. We included a measure of the annual change in costs of care for non-cardiovascular disease in each HRR to control for annual cost increases unrelated to ICDs/DES. Results: Average inflation-adjusted costs for CAD patients increased from $13,558 in 2003 to $14,215 in 2006 (p<0.001), while average costs for CHF patients increased from $18,930 in 2003 to $20,235 in 2006 (p<0.001). Time-series regressions indicated that a 1% increase in DES use among the CAD population resulted in $394 in higher mean costs (p<0.001), and 1% increased ICD use in the CHF population resulted in $627 in higher mean costs (p<0.001). In aggregate, between 2003-2006 the cost increase attributable to DES in the Medicare CAD population ages 65-84 was $4.97 billion (89% of total growth), and the cost increase in the Medicare CHF population attributable to ICDs was $893 million (29% of total growth). Conclusions: Rising use of DES and ICDs between 2003-2006 was associated with significantly higher costs for patients with CAD and CHF, respectively. Increased use of these technologies explained substantial fractions of the growth in health care costs for CAD and CHF patients during these years.


2011 ◽  
Vol 279 (1726) ◽  
pp. 109-115 ◽  
Author(s):  
Uri Grodzinski ◽  
Rufus A. Johnstone

Current models of parent–offspring communication do not explicitly predict the effect of parental food supply on offspring demand (ESD). However, existing theory is frequently interpreted as predicting a negative ESD, such that offspring beg less when parental supply is high. While empirical evidence largely supports this interpretation, several studies have identified the opposite case, with well-fed offspring begging more than those in poorer condition. Here, we show that signalling theory can give rise to either a negative or a positive ESD depending on the precise form of costs and benefits. Introducing variation among parents in the cost of care, we show that the ESD may change sign depending upon the quantitative relation between two effects: (i) decreased supply leads to increased begging because of an increase in marginal fitness benefit of additional resources to offspring, (ii) decreased supply leads to reduced begging because it is associated with a decrease in parental responsiveness, rendering begging less effective. To illustrate the interplay between these two effects, we show that Godfray's seminal model of begging yields a negative ESD when care is generally cheap, because the impact of supply on the marginal benefits of additional resources then outweighs the associated changes in parental responsiveness to begging. By contrast, the same model predicts a positive ESD when care is generally costly, because the impact of care costs on parental responsiveness then outweighs the change in marginal benefits.


1990 ◽  
Vol 36 (8) ◽  
pp. 1612-1616 ◽  
Author(s):  
T A Massaro

Abstract By virtually all criteria, the American health-care system has the largest and most widely distributed technology base of any in the world. The impact of this emphasis on technology on the cost of care, the rate of health-care inflation, and the well-being of the population is reviewed from the perspective of the patient, the provider, and the public health analyst.


2020 ◽  
Vol 4 (2) ◽  
pp. 141-166
Author(s):  
Karen A. Duncan ◽  
Shahin Shooshtari ◽  
Kerstin Roger ◽  
Janet Fast ◽  
Jing Han

Many carers spend money out of their own pockets on the care-related needs of their family members or friends, and this spending may expose carers to a higher risk of financial hardship. Using data from a nationally representative sample of family carers drawn from Statistics Canada’s 2012 General Social Survey on Caregiving and Care Receiving, we find that nearly one in five carers reports experiencing financial hardship. The results from multivariate logistic regression analysis show that care-related out-of-pocket expenditures are significant predictors of financial hardship. The results suggest establishing personal financial planning strategies and public policies to minimise the risk of incurring financial hardship due to care-related out-of-pocket expenditures.


Healthcare ◽  
2018 ◽  
Vol 6 (3) ◽  
pp. 90 ◽  
Author(s):  
Jihane Hajj ◽  
Natalie Blaine ◽  
Jola Salavaci ◽  
Douglas Jacoby

Sepsis is a serious and fatal medical condition that has overburdened the US healthcare system. The purpose of this paper is to provide a review of published literature on severe sepsis with a distinct focus on incidence, mortality, cost of hospital care, and postdischarge care. A review of the nature of postsepsis syndrome and its impact on septic patients is also included. The literature review was conducted utilizing the PubMed database, identifying 34 studies for inclusion. From the evaluation of these studies, it was determined that the incidence of sepsis continues to be on the rise according to three decades of epidemiological data. Readmissions, mortality, and length of stay were all higher among septic patients when compared to patients treated for other conditions. The cost of treating sepsis is remarkably high and exceeds the cost of treating patients with congestive heart failure and acute myocardial infarction. The overall cost of sepsis is reflective of not only the cost of initial hospitalization but also the postdischarge care costs, including postsepsis syndrome and cognitive and functional disabilities that require a significant amount of healthcare resources long term. Sepsis and its impact on patients and the US healthcare system is a current quality-of-life and cost-burden issue that needs to be addressed with a greater focus on preventative strategies.


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