Are Medicaid patients being subsidized by other residents in nursing homes? This article employs cross-sectional data on nursing homes and residents in a multiproduct empirical cost analysis to obtain the benchmark magnitudes of patient service costs needed to assess the issues. The estimated...

Policymakers often question whether not-for-profit (NFP) hospitals provide enough charity care to justify tax advantages. In 1993, Texas enacted legislation requiring NFP hospitals to provide certain community benefits at levels set forth in specific criteria to retain tax-exempt status; this...