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This study aims to explore the impact of environmental sustainability on government health expenditure in Africa for the period 2000–2021.

The study employs the generalized method of moments (GMM) technique and utilizes a sample of 43 African countries.

The study reveals that carbon dioxide (CO2) emissions and renewable energy consumption have a positive relationship with health expenditure. For the control factors, we demonstrate that economic growth, urbanization and industrialization have a significant negative influence on health expenditure, while the impact of education on health expenditure is positive.

The study proposes several policy recommendations, including prioritizing investment in renewable energy sources and promoting the use of cleaner energy sources such as wind, solar and hydroelectric power. These measures would help improve environmental quality and reduce government health expenditure.

The study contributes to the limited research on the relationship between environmental quality and health expenditure in Africa. Moreover, it goes beyond previous studies that only considered CO2 emissions and explores the impact of adopting cleaner energy sources on health expenditure.

This study aims to investigate the impact of local windfall gains from the Spanish Christmas lottery on household consumption behavior.

The study applies differences-in-differences to assess permanent income hypothesis (PIH) validity, examining pre- and postlottery consumption effects. Additionally, it also uses an instrumental variable regression, using the lottery shock as an instrument for total expenditures, to estimate the Engel curves.

The paper finds a PIH violation; households in winning region notably increase consumption on durable and nondurable goods compared to nonwinning ones. Moreover, durable goods consumption is responsive to lottery winnings, while nondurable goods consumption are unit-elastic to expenditure shocks.

To the best of the author’s knowledge, this is the first paper analyzing the effects of winning regions of the Spanish Christmas lottery in all types of consumption goods, testing its consequences in the PIH and estimating its effects in the Engel curves.

The purpose of this paper is to present a nonparametric comparative study on the HCMS consumption of urban and rural households in China.

This paper applies the panel data for China's thirty provinces in 1991‐2007 as a sample and presents a local linear estimation to the nonparametric Working‐Leser panel data models on the HCMS consumption of the rural and urban households in China. The nonparametric Hausman test is applied to test the random effects specification against the fixed effects.

Both the parametric and nonparametric estimation of the Working‐Leser panel data models give us a similar result: that the HCMS commodity is quite elastic in both the rural and urban China. Nonparametric estimate also shows that the urban‐rural difference of the HCMS expenditure share in the total expenditure is mainly due to the large urban‐rural difference of total expenditure. Under the same total expenditure, the HCMS is more elastic in the urban than in the rural regions.

To decrease the urban‐rural difference in the HCMS consumption, the government should enhance the income or total expenditure level of the rural households, especially in the impoverished and remote areas in China. Urbanization plays a critical role in access to health care and can help make substantial changes in rural health care in China.

Compared to the parametric estimation, the nonparametric estimation gives us the added information that the expenditure elasticity of the HCMS consumption in China gradually declines as one moves up the per capita total expenditure distribution. The paper could make a contribution to the relatively thin literature on the Chinese medical and health consumption market.

Trends in Scottish public library expenditure in the 1980s are examined, and resource allocation procedures and national trends are discussed. The index used to calculate library material inflation rates are criticised and it is demonstrated that this leads to a misrepresentation of the basic expenditure pattern. The interpretation and implications of variations in spending between authorities are discussed.

Financial reporting standards require that many future‐oriented expenditures for intangibles, such as development costs and personnel training, be expensed in the current period. These standards cause such expenditures to be indistinguishable from expenditures for current revenues, and penalize the earnings of firms making future‐oriented expenditures for intangibles. The current focus on earnings encourages firms to sacrifice long‐term economic objectives for higher reported earnings. This paper analyzes the need for improved reporting for future oriented expenditures. Improved accounting for future‐oriented expenditures would enhance the market’s ability to value stocks, improve company performance, and benefit investors and creditors.

The accessories, footwear and hosiery industries have always been important complements to the apparel industry. While the demand for apparel has been studied fairly extensively, the demand for accessory items has been overlooked. To gain a better understanding of the demand for accessories, footwear, and hosiery, it is the purpose of this research to estimate expenditure equations for accessories, footwear and hosiery; and to profile the consumer characteristics of the purchasers and non‐purchasers of these items. An economic model of demand provides the theoretical framework. Expenditure equations are estimated using data from the 1990–91 Consumer Expenditure Survey. The results indicate that income, family size and education positively affect expenditures on accessories, footwear and hosiery while the results for age, occupation and region vary among the categories. The results have implications for producers and marketers of accessories, footwear and hosiery.

Health can be influenced by many factors. One of the factors is the political context of the country and democracy. The purpose of this paper is to examine the effects of freedom in press and polity index in overall, public, private and out of pocket health expenditures.

A long-term panel data approach has been used to examine the relationship between democracy and health expenditures. The authors inserted polity and freedom into press indexes in the health expenditure model.

Increase in freedom of the press and democracy will increase the overall, public and private health expenditures while they decrease out of pocket health expenditures.

Polity and freedom index has a significant impact on all the health expenditure models.

Purpose: We estimate national health expenditures on prevention using precise definitions, a transparent methodology, and a subdivision of the estimates into components to aid researchers in applying their own concepts of prevention activities.

Methodology/Approach: We supplemented the National Health Expenditure Accounts (NHEA) with additional data to identify national spending on primary and secondary prevention for each year from 1996 to 2004 across eight spending categories.

Findings: We estimate that NHEA expenditures devoted to prevention grew from $83.2 billion in 1996 to $159.8 billion in 2004, in current dollars. As a share of NHEA, this represents an increase from 7.8 percent in 1996 to 8.6 percent in 2004. This share peaked at 9 percent in 2002 and then declined due to reductions in public health spending as a percent of NHEA between 2002 and 2004. Primary prevention represents about half the expenditures, consisting largely of public health expenditures – the largest prevention element.

Originality/Value of Paper: Our 2004 estimate that 8.6 percent of NHEA goes to prevention is nearly three times as large as the commonly cited figure of 3 percent, but depends on the definitions used: our estimate falls to 8.1 percent when the research component is excluded, 5.1 percent when consideration is limited to primary prevention plus screening, 4.2 percent for primary prevention alone, and 2.8 percent if we count only public health expenditures. These findings should contribute to a more informed discussion of our nation's allocation of health care resources to prevention.

This paper examines the gender differences of expenditure distribution within the last decade in Spain. In particular, the Lorenz dominance is tested using expenditure distributions as approximated by the Dagum model. The sensitivity of the results to some conceptual choices, such as the equivalence scale or the gender reference, is also analysed.