本文主要目的是利用追蹤資料分析與共整合檢定方法，檢測在1980年至2001年間影響臺灣與23個OECD國家醫療支出的決定因素。研究結果發現，所得對醫療支出的跨國差異與長期成長趨勢有顯著的正向影響。所有樣本國家在研究期間的平均所得彈性為1.17，顯示醫療支出成長速度平均大過所得成長速度。另以臺灣而言，醫療支出的所得彈性約為1.3~1.4，顯示所得成長對臺灣醫療支出的影響高於OECD國家的平均值。

This paper uses a panel data analysis and a co-integration test to explore the factors affecting the health care expenditures of Taiwan and 23 OECD countries over the period 1980-2001. The findings show that incomes have significant positive effects on cross-national differences and long-term trends in health care expenditures. The average income elasticity of 1.17 for the sample countries indicates that the growth rate for health care expenditures is higher than the growth rate of incomes. Also, Taiwan’s income elasticity of 1.3~1.4 suggests that the impact of income growth on health care expenditures is stronger for Taiwan than that for the OECD countries.