http://www.who.int/docstore/bulletin/pdf/2002/bul-2-E-2002/80(2)134-142.pdf

This paper analyses national health accounts estimates for 191 World Health Organization Member States for 1997, using simple comparisons and linear regressions to describe spending on health and how it is financed. The data cover all sources—out-of-pocket spending, social insurance contributions, financing from government general revenues and voluntary and employment-related private insurance — classified according to their completeness and reliability. (Bulletin of the World Health Organization 2002;80:134-142.)(Au)