households. These contributors are less able to obtain a higher percentage
refund from the tax system than the high-income households (6% versus 27%,
when analysing the lower and upper groups of the income distribution).
Data presented here originate from the recently published National Health
Accounts (INE, 2010), constructed in accordance with WHO/OECD principles
and from the WHO Health for All Database (WHO Regional Office for Europe,
2010). Total health care expenditure in Portugal has risen steadily from as little
as 3% in 1970 to almost 10% of GDP in 2005. In 2008, health spending made
up 10% of GDP in Portugal, above the EU27 average of 9% (see Fig. 3.2).
Portugal now spends more than both Italy and Spain in terms of proportion of