Burden of Income Tax and Health Care Inequalities in India- An Empirical Analysis

Aim: The aim of this study is to evaluate the burden of income tax and health care inequalities in India.

Materials and Method: The data retrieved from various electronic databases such as Google Scholar, PubMed, Science Direct, Cochrane library and other sources regarding individual income tax, allocation of GDP for health sector and the out-of-pocket expenditure of the public for the health sector among top ten GDP countries. The data were analyzed using descriptive analysis.

Results: Though India ranks the fifth place in GDP, it spends only 1.4% of GDP on the health sector, which was very low when compared to top GDP countries, so the public spends more out of pocket for the health sector (67.78%), which forcibly pushes them into poverty.

Conclusion: The Government should make more effort and should allot more amount of GDP for the health sector in future for the beneficiaries of people.