Elizabeth Plummer, PhD, CPA; Mariana P. Socal, MD, PhD; Ge Bai, PhD, CPA
JAMA. Published online September 26, 2024. doi:10.1001/jama.2024.13413
This study uses data from Medicare Cost Reports to investigate the financial benefit US nonprofit hospitals receive from their tax-exempt status and outlines a standardized estimation methodology that can be replicated at the state and local levels.