The DOI matches its Crossref record; 16 of the 16 references it cites were found in a registry or an index.
Costs and benefits of individuals conceived after IVF: a net tax evaluation in The Netherlands
Open accessAbstract
This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received from the government by an individual. All costs were discounted to their net present values and adjusted for survival. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective amounts for men and women were -€36,109 and -€112,195. The model was most sensitive to changes in the growth of healthcare costs, economic growth and the discount rate. Therefore, it is concluded that, similarly to naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits. This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative those naturally conceived. A model based on the method of generational accounting to evaluate investments in IVF was used. Calculations were based on average investments paid and received from the government by an individual. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective amounts for men and women were -€36,109 and -€112,195. The model was most sensitive for changes in the growth in healthcare costs, economic growth and the discount rate. Just as naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits.
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Citations
Cites
Generational Accounting around the World
Auerbach, A. J., Kotlikoff, L. J., & Leibfritz, W. (1999) · University of Chicago Press eBooks · doi:10.7208/chicago/9780226032184.001.0001 · Cited by 346
Generational Accounting: Knowing Who Pays, and When, for What We Spend
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Predicting ongoing pregnancy chances after IVF and ICSI: a national prospective study
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Cost analysis of singleton versus twin pregnancies after in vitro fertilization
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Self-citationLong-term economic benefits attributed to IVF-conceived children: a lifetime tax calculation.
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US gets least for healthcare spending; Netherlands the most
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Fauser, B. C. J. M., Adamson, G. D., Boivin, J., Chambers, G. M., de Geyter, C., Dyer, S., Inhorn, M. C., Schmidt, L., Serour, G. I., Tarlatzis, B., et al. (2024) · Human Reproduction Update · doi:10.1093/humupd/dmad028 · Cited by 224
“…yet similar discounted net tax revenue at the end of life in an analytic framework that undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits (Moolenaar et al. , 2014).”
Background
Metadata
- Authors
- Moolenaar, L. M., Connolly, M., Huisman, B., Postma, M. J., Hompes, P. G. A., van der Veen, F., & Mol, B. W. J.
- Affiliations
- Amsterdam UMC Location University of Amsterdam (NL)
- University of Groningen (NL)
- Amsterdam UMC Location Vrije Universiteit Amsterdam (NL)
- Corresponding author
- Moolenaar, L.M.
- Venue
- Reproductive BioMedicine Online
- Publisher
- Elsevier BV
- Published
- 2014-02
- Volume
- 28
- Issue
- 2
- Pages
- 239-245
- ISSN
- 1472-6483 (ISSN-L)
- OpenAlex
- W2147896035
- Cited by
- 8
- References
- 16
- Citations by year
- 2025: 1 · 2023: 3 · 2020: 1 · 2016: 2 · 2015: 1
- FWCI
- 1.21
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- Reproductive BioMedicine Online (publishedVersion)
- PubMed (publishedVersion)
- Amsterdam UMC (VU Amsterdam) - Institutional Repository (publishedVersion)
- University of Groningen research database (University of Groningen / Centre for Information Technology) (publishedVersion, other-oa)
- Data Archiving and Networked Services (DANS) (submittedVersion)
- Pure Amsterdam UMC (submittedVersion)
- University of Groningen research database (University of Groningen / Centre for Information Technology) (submittedVersion)
- Topics
- Health Sciences › Medicine › Reproductive Medicine › Reproductive Health and Technologies
- Health Sciences › Medicine › Pediatrics, Perinatology and Child Health › Assisted Reproductive Technology and Twin Pregnancy
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Keywords
- in vitro fertilization, generational accounting, infertility treatment costs, spontaneous conception, health care costs, discount rate sensitivity, economic growth
- MeSH terms
- Accounting, Cost-Benefit Analysis, Female, Fertilization in Vitro, Humans, Male, Netherlands, Taxes, Models, Economic
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