---
title: "Comparison of Public Dental Expenditures and Reimbursement: Taiwan NHI Global Budget vs OECD (2010"
id: "bmj-open-12-decades-of-dental-care-evolution-a-cross-national-comparative-study-on-public"
canonical_url: "https://medichelpline.com/clinical-feed/bmj-open-12-decades-of-dental-care-evolution-a-cross-national-comparative-study-on-public"
content_type: "clinical_feed_article"
specialty: "Dentistry"
source_name: "BMJ Open"
source_url: "http://bmjopen.bmj.com/cgi/content/short/16/8/e119013?rss=1"
published_at: "2026-08-11T10:40:53.000Z"
evidence_level: "Journal Feed"
license: "CC-BY-NC-4.0 / Informational Use"
---
# Comparison of Public Dental Expenditures and Reimbursement: Taiwan NHI Global Budget vs OECD (2010
## Provenance & Clinical Metadata
- **Canonical URL:** https://medichelpline.com/clinical-feed/bmj-open-12-decades-of-dental-care-evolution-a-cross-national-comparative-study-on-public
- **Specialty:** [Dentistry](https://medichelpline.com/clinical-feed/dentistry.md)
- **Primary Source:** BMJ Open
- **Source URL:** [Original Journal Publication](http://bmjopen.bmj.com/cgi/content/short/16/8/e119013?rss=1)
- **Published At:** 2026-08-11T10:40:53.000Z
- **Evidence Rating:** Journal Feed
## Executive GIST (TL;DR)
- This longitudinal comparative study evaluated national-level **public dental expenditures**, reimbursement standards, and policy shifts in Taiwan under the **NHI Global Budget** and in 38 OECD countries from 2010 to 2025. - Data sources included the OECD Health Statistics database and Taiwan MOHW NHI annual reports and fee schedules; monetary figures were adjusted using healthcare-specific **PPP** and CPI. - Primary outcomes measured were dental expenditure as a share of GDP, **per capita dental spending (PPP-adjusted)**, and real reimbursement values for four standardized procedures (full-mouth scaling, composite filling, molar root canal treatment, simple extraction). - Secondary outcomes examined the preventive versus restorative spending mix, point-value volatility within Taiwan’s global budget system, and effects of policy interventions on expenditure trends. - Between 2010 and 2025 Taiwan’s dental spending remained 0.52%–0.68% of GDP, below the OECD range of 0.89%–1.08% of GDP. Taiwan’s **per capita dental spending** rose from PPP$145 to PPP$198, while the OECD average rose from PPP$289 to PPP$412. - PPP-adjusted reimbursements for complex procedures in Taiwan (notably molar endodontics) were about 35%–37% of levels observed in Japan and Germany. - Interrupted time-series (ITS) analysis identified a statistically significant immediate decline in dental claims volume after COVID-19 onset (Q2 2020); the source did not report the exact p-value or effect size in the extracted text. - Authors interpret Taiwan’s Global Budget as effective for **cost containment** and maintaining accessibility but note possible reliance on implicit labour-cost subsidies by dental professionals. - With Taiwan’s transition toward a super-aged society, the study warns of sustainability pressures under a volume-based payment model and suggests exploring **value-based reimbursement**, point-value floors for complex procedures, and expanded geriatric dental benefits to support equity and quality of care. - Details on some statistical estimates and certain ITS parameters were not provided in the source excerpt and therefore are not reported here.
## Clinical Analysis & Structured Key Points
Objective To compare the evolution of public dental expenditures, reimbursement standards and policy shifts between Taiwan's National Health Insurance (NHI) Global Budget system and Organisation for Economic Co-operation and Development (OECD) countries from 2010 to 2025, and to evaluate the sustainability implications as Taiwan transitions into a super-aged society. Design Longitudinal comparative policy analysis using interrupted time-series (ITS) and panel data regression with fixed effects. Setting National-level dental healthcare systems across Taiwan and 38 OECD member countries. Data sources included the OECD Health Statistics database (2010 - 2025) and Taiwan Ministry of Health and Welfare (MOHW) NHI Administration annual reports and reimbursement fee schedules (2010 - 2025). Financial data were adjusted using healthcare-specific Purchasing Power Parity (PPP) and Consumer Price Index (CPI). Primary and secondary outcome measures Primary outcomes: dental expenditure as percentage of Gross Domestic Product (GDP), per capita dental spending (PPP-adjusted), and real reimbursement value for standardised procedures (full-mouth scaling, composite filling, molar root canal treatment, simple extraction). Secondary outcomes: proportion of preventive vs restorative expenditure, point-value volatility in Taiwan's global budget system and policy intervention effects on expenditure trends. Results Between 2010 and 2025, Taiwan maintained dental expenditure at 0.52% - 0.68% of GDP, significantly below the OECD average of 0.89% - 1.08% of GDP (approximately 5% - 7% of total health expenditure). Per capita dental spending in Taiwan grew from PPP$145 (2010) to PPP$198 (2025), compared with OECD average growth from PPP$289 to PPP$412. PPP-adjusted reimbursement analysis revealed that Taiwan's compensation for complex procedures (molar endodontics) represented only 35% - 37% of levels in Japan and Germany. ITS analysis detected a statistically significant immediate decline in dental claims volume following COVID-19 onset (Q2 2020; p Conclusions Taiwan's Global Budget system appears to achieve strong cost-containment and high accessibility, though this may rely partly on implicit labour-cost subsidies from dental professionals. As demographic ageing accelerates, the current volume-based payment model may face growing sustainability pressures. Exploring value-based reimbursement, guaranteed point-value floors for complex treatments and expanded geriatric dental benefits could help support equity and quality of care in the post-2025 era.
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