title: [Analysis of the progressivity of Brazilian Unified National Health System (SUS) financing].
abstract: This article analyzes the level of progressivity in taxes financing the Brazilian Unified National Health System (SUS). Distribution of the tax burden financing the SUS was calculated using micro-data from the Household Budgets Survey, 2002-2003. The Kakwani index, which shows a tax system's level of progressivity, was calculated. The Kakwani index of public financing was -0.008, and SUS financing was nearly proportional to income. From a social justice perspective this is highly undesirable in a society like Brazil, with a Gini index of 0.57. The system should be clearly progressive in order to counterbalance the country's extreme income concentration.
authors.affiliation: Escola Nacional de Saúde Pública Sergio Arouca, Fundação Oswaldo Cruz, Rio de Janeiro, Brasil. domingue@ensp.fiocruz.br
authors.forename: Maria Alicia Domínguez
authors.initials: MA
authors.lastname: Ugá
authors.forename: Isabela Soares
authors.initials: IS
authors.lastname: Santos
mesh_terms: D001938:Brazil; D003695:Delivery of Health Care / Q000191:economics* / Q000458:organization & administration; D035082:Federal Government; D005380:Financing, Government / Q000191:economics* / Q000458:organization & administration; D005102:Health Expenditures; D006801:Humans; D009313:National Health Programs / Q000191:economics* / Q000458:organization & administration; D013660:Taxes / Q000191:economics*