Costs and benefits of individuals conceived after IVF: a net tax evaluation in The Netherlands

REPRODUCTIVE BIOMEDICINE ONLINE

卷:28

Article

Moolenaar, L. M.^1,2  Connolly, M.^3,4  Huisman, B.³  Postma, M. J.³  Hompes, P. G. A.²  van der Veen, F.¹  Mol, B. W. J.¹ 

[1] Univ Amsterdam, Acad Med Ctr, Ctr Reprod Med, NL-1105 AZ Amsterdam, Netherlands

[2] Vrije Univ Amsterdam, Med Ctr, Dept Obstet & Gynaecol, Amsterdam, Netherlands

[3] Univ Groningen, Dept Pharm, Unit Pharmaco Epidemiol & PharmacoEcon, NL-9700 AB Groningen, Netherlands

[4] Global Market Access Solut, Hlth Econ, CH-1162 St Prex, Switzerland

关键词: economics;    generational accounting;    health investments;    in vitro fertilization (IVF);    live birth;    net present value;   

DOI  :  10.1016/j.rbmo.2013.10.002

来源: Elsevier

【 摘 要 】

This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received from the government by an individual. All costs were discounted to their net present values and adjusted for survival. The lifetime net present value of IVF-conceived individuals was -(sic)81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -(sic)47,091 and -(sic)123,177, respectively. The lifetime net present value of naturally conceived individuals was -(sic)70,392; respective amounts for men and women were -(sic)36,109 and -(sic)112,195. The model was most sensitive to changes in the growth of healthcare costs, economic growth and the discount rate. Therefore, it is concluded that, similarly to naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits. (C) 2013, Reproductive Healthcare Ltd. Published by Elsevier Ltd. All rights reserved.

【 授权许可】

Free