
Contents
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Introduction Introduction
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The dominance of taxation in the funding of the NHS The dominance of taxation in the funding of the NHS
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Public attitudes to raising taxes for health care Public attitudes to raising taxes for health care
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Mixed economy in social care Mixed economy in social care
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The use of taxation to fund the private health sector The use of taxation to fund the private health sector
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Tax treatment and strategies for reducing tax liabilities Tax treatment and strategies for reducing tax liabilities
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Taxation, inequality and the promotion of health Taxation, inequality and the promotion of health
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Conclusion Conclusion
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Further reading Further reading
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Cite
Abstract
This chapter considers key aspects of the role of taxation in health and social care in the UK. It examines the connection between taxation-based funding and universal access to NHS services, and public opinion regarding tax increases for higher funding. It contrasts the more stable and highly popular approach to funding the NHS via taxation with the unsatisfactory, crisis-prone approach to funding social care, which is primarily dependent on private fees and unpaid family labour. It outlines the introduction of the shortlived Health and Social Care Levy in 2022 as a proposed but flawed solution to the social care crisis. The chapter examines the role of charitable status in successful private but unsuccessful public attempts to reduce the tax liabilities of health care providers. The contribution of taxation to sustaining health and wellbeing both via behaviour-changing duties on cigarettes, alcohol and sugary drinks and via the part taxation plays in reducing inequality is described. The chapter finishes by assessing the options available to governments seeking new approaches to taxation in the funding of health care.
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