This review is one in a series ofanalytic efforts designed to inform the policy debaterelated to health financing. The authors review evidence onhealth financing arrangements in high income countries aswell as reforms over the last 30 years and to identify keypolicy lessons from this experience for low and middleincome countries. Methodology: The review is based on aconceptual framework of health financing"functions". 25 high-income countries have beengrouped for comparative evaluative purposes into threegroups, based on the main mechanism of financing health care(social health insurance, taxes, private). Decisions oncoverage and benefit entitlements as well as variousfunctions of health care financing (i.e. collecting, poolingand purchasing) are described and analyzed.