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Table 1 Distribution of health financing burden

From: Who pays for and who benefits from health care services in Uganda?

 

% 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

-

-

  1. Source: Authors’ computations based on UNHS 2009/10.
  2. ***p < 0.01; *p < 0.1.
  3. Note: - means that the 45 degree line or Lorenz curve dominates.