The Social Costs of Tobacco-Related Disease and Death

Abstract

Assessing the economic costs of a social evil depends essentially on the destination of the study, and of the methods used. Thus, the cost to the community can be obtained through calculations using the human capital method and the individual preference method* The cost for “la Sécurité Sociale” (the public health care expediture administration) is based on expenses for consultations, care and treatment that comprise health services. The cost for insurers comes under the same specific accounting principles, and takes only into account the components of costs exclusively related to their function. The cost for hospitals follows the same principles. The cost for individuals is the repercussion of estimated costs to the community.