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Health Care Financing Review


The "Health Care Financing Review" (also "Review") is the subscription journal of the Centers for Medicare & Medicaid Services (CMS). The "Review" seeks to contribute to an improved understanding of the Medicare and Medicaid Programs and the U.S. health care system by presenting information and analyses on a broad range of health care financing and delivery issues.

The "Review" highlights the results of policy-relevant research and provides a forum for a broad range of viewpoints to stimulate discussion among a diverse audience that includes policymakers, planners, administrators, insurers, researchers, and health care providers. The Review is published quarterly, with an additional statistical supplement issue every year.


Financing Health Care: Businesses, Households, and Governments,

Cathy A. Cowan, M.B.A. and Micah B. Hartman

This article provides estimates of health care expenditures by businesses, households, and governments for 1987-2003. Sponsors that finance public and private health insurance programs and other payers face increasing challenges as health care cost rise. Their capacity to support rising costs was particularly strained during the recent economic recession, with the Federal Government's burden measured against revenue available for this purpose growing faster than for other sponsors.

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