MEDINA D, Carlos. Tax Implications of the Draft Amendment to Health. []. , 22, pp.87-97. ISSN 1657-4214.

This paper analyzes several aspects of the Colombian health reform program as: (i) ''Salud Mía'''s foundation and its governability, (ii) changes in the health system vertical integration, in the ''EPS'''s hiring of public ''IPS''s, and the differential treatment granted to public and private health providers, and subsidized and contributing regimes, on vertical integration and ''IPS'''s hiring, and (iii) the incentives that the reform would introduce in the system. Instead of presenting a definite solution to the problems of the health sector, the reform attempts to reconcile public and private economic interests, creating perverse incentives in the system along the way.

: Health; Public hospitals; vertical integrations.

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