Table 5

Progressivity, pure horizontal equity and reranking associated with the Chinese healthcare financing system in 2018

Income quintiles/index	Per capita household expenditure		Indirect tax		Direct tax		UEBMI†	URRBMI		OOP payment		Total
Income quintiles/index	Urban	Rural	Urban	Rural	Urban	Rural	UEBMI†	Urban	Rural	Urban	Rural	Urban	Rural
Gini/CI	0.3310**	0.3719**	0.3246**	0.3491**	0.5834**	0.7277**	0.3747**	−0.3052**	−0.0376**	0.2855**	0.4757**	0.3093**	0.3888**
95% CI	(0.3186 to 0.3433)	(0.3510 to 0.3928)	(0.3126 to 0.3367)	(0.3312 to 0.3671)	(0.5149 to 0.6520)	(0.5375 to 0.9179)	(0.3475 to 0.4020)	(−0.3532 to –0.2572)	(−0.0513 to –0.0239)	(0.2175 to 0.3536)	(0.3880 to 0.5634)	(0.2697 to 0.3490)	(0.3209 to 0.4567)
KI			−0.0063	−0.0228**	0.2525**	0.3558**	0.0438**	−0.6361**	−0.4095**	−0.0454	0.1038**	−0.0216	0.0169
95% CI			(−0.0148 to 0.0022)	(−0.0391 to –0.0065)	(0.1863 to 0.3186)	(0.1749 to 0.5367)	(0.0169 to 0.0706)	(−0.6848 to –0.5875)	(−0.4348 to –0.3842)	(−0.1092 to 0.0184)	(0.0283 to 0.1793)	(−0.0567 to 0.0135)	(−0.0385 to 0.0722)
g			0.0062664	0.005887	0.007438	0.005833	0.065123	0.005916	0.040412	0.115949	0.178104	0.200692	0.230235
V			−0.000006	−0.000104	0.001978	0.002161	0.003425	−0.003777	−0.017012	−0.005087	0.025145	−0.003869	0.008298
H			0.000035	0.000034	0.000106	0.000093	0.001156	0.000076	0.000403	0.003937	0.007489	0.005222	0.008269
R			0.000000	0.000000	0.000014	0.000001	0.000574	0.000009	0.000053	0.010351	0.019535	0.012655	0.020656
RE			−0.000041	−0.000137	0.001857	0.002067	0.001695	−0.003862	−0.017468	−0.019375	−0.001880	−0.021746	−0.020628
RE/RE (%)			100.00	100.00	100.00	100.00	100.00	100.00	100.00	100.00	100.00	100.00	100.00
V/RE (%)			14.86	75.44	106.49	104.56	202.07	97.80	97.39	26.26	−1337.78	17.79	−40.23
H/RE (%)			−85.12	−24.56	5.73	4.50	68.21	−1.97	−2.31	−20.32	−398.44	−24.01	−40.09
R / RE (%)			0.00	0.00	0.77	0.06	33.86	−0.23	−0.30	−53.42	−1039.34	−58.19	−100.14

*P<0.05, **p<0.01.
†UEBMI was exclusively implemented in urban areas.
CI, Concentration Index; g, payments as fraction of income; H, horizontal inequity; KI, Kakwani Index; OOP, out of pocket; R, reranking; RE, total redistributive effect; UEBMI, Urban Employee Basic Medical Insurance; URRBMI, Urban and Rural Resident Basic Medical Insurance; V, vertical redistribution effect.