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Health Expenditure Accounting to a Changing Health Care Environment Centers for Medicare & Medicaid Services 21-22 April 2005, Baltimore 1 The author is with the Organisation for Economic Co-operation and Development (OECD), Health Division. The views expressed here are those of the author and do not necessarily reflect the views of the OECD Secretariat. 1 ACKNOWLEDGEMENTS The author of this paper would like to acknowledge the many individuals and organisations that are implementing nat.

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