劉順仁2006-07-262018-06-292006-07-262018-06-292002http://ntur.lib.ntu.edu.tw//handle/246246/18408This study uses variance cost analysis and regression analysis as tools for investigating the initial effects of Taiwan’s outpatient prescription drug co-payment program in the elderly. Under its new National Health Insurance program, Taiwan implemented a prescription drug cost-sharing program August 1, 1999. We compare an elderly population’s prescription drug use after the policy was implemented, with an elderly population’s prescription drug use prior to the policy change, to describe initial and general consequences of the drug cost-sharing program. Thus the research may be instructive for the US and other countries that struggle with providing prescription benefits to their elderly population within economic constraints. The significant increase in average drug price per prescription indicates that many prescriptions may move above the upper bound of the cost-sharing schedule. The results suggest that the Bureau of National Health Insurance should increase the upper bound. We do not think that these effects are unique to Taiwan. Rather, these effects should be considered as countries change their outpatient drug benefit programs. We also found a decrease in utilization of essential drugs while an increase in utilization of non-essential drugs for patients subject to co-payments. The results suggest potential adverse effects on patients’ health outcome.application/pdf82412 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所cost-sharingoutpatient prescription drugTaiwan’s National Health Insurancereporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18408/1/902416H002012.pdf