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Global Health Economics and
            Sustainability
                                                                                             A comparative analysis


            2011, and data concerning COVID-19 confirmed, cured,   cases during COVID-19 could be systematically or non-
            and death cases were from the government of India website   systematically underreported.
            (mygov.in). This research calculated the COVID-19 case
            fatality ratio (CFR), the ratio of total COVID-19 deaths to   3. Results
            total confirmed cases. The study used descriptive statistics,   Figure  1 is a three-dimensional  graph depicting total
            percentages, ratios, and  graphs for descriptive analysis.   COVID-19 confirmed, cured, and death cases across
            Theil’s U-Statistic was used to measure fiscal marksmanship   states. The blue bars depict the total number of confirmed
            as it provides a robust measure of inequality, particularly   COVID-19 cases across states. The orange and gray bars
            in budgetary allocations. It effectively captures deviations   illustrate the total  number  of  cured  cases  and deaths,
            from expected expenditure patterns, thus aiding in   respectively, attributed to COVID-19. The state with the
            identifying areas with insufficient fiscal discipline. Theil’s   most confirmed (8,137,100), cured (7,988,585), and death
            U is calculated as follows:                        cases (148,421) was Maharashtra, followed by Kerala,
                                                               which had 6,829,567 confirmed cases, 6,756,807 cured,
                                1  T  ( B  A ) 2             and 71,574 deaths. Arunachal Pradesh had the fewest
                      U        T   t 1  t  t                 COVID-19  cases, with 66,891 confirmed cases, 66,595
                           1   T    2    1  T    2             cured cases, and 296 deaths. The graph indicates that states
                                                t
                           T  t 1  B ()    T  t 1 ( A )   experiencing higher COVID-19 cases and recoveries also
                                   t
                                                               report higher COVID-19 deaths. Regional analysis reveals
              Here, T = Number of years, B  = Budgeted medical and   a surge in cases in most southern states, contrasting with
                                      t
            public health expenditure for the year t, and A = Actual   fewer cases in northeastern states.
                                                  t
            medical and public health expenditure for the year t. This   Table 1 summarizes health expenditure in India during
            statistic returns a value between 0 and 1, both inclusive. If   COVID-19 and pre-COVID-19 periods. For 2017 – 2021,
            budgeted estimates and realized expenditures are equal, the   India’s average health expenditure was 610,067 million of
            above statistic yields a value of 0. Furthermore, if U = 1, the   Indian rupees (INR). Uttar Pradesh had the highest average
            forecasting error is very large. This measure provided the   total health expenditure of 19,095 crores INR among the
            error in relative terms and was thus helpful in comparing   states, followed by Tamil Nadu (13,777 crores INR). Sikkim
            states that differ in size regarding budgeted estimates and   had the lowest average total health expenditure (490 crores
            actual expenditures.                               INR). The variations in health expenditures do not always
              Pearson’s correlation was used to investigate the linear   imply improved health provision and quality and could
            relationship between COVID-19 and health expenditure   result from a larger state and a higher population density.
            indicators.  By  quantifying  the  strength  and  direction  of   Almost every state spent most of its health expenditure
            these relationships, Pearson’s correlation helps understand   in the revenue account. During the pandemic, the trend
            the interconnectedness of various factors. A simple linear   remained constant. Sikkim, the only state with nearly equal
            regression model of the following form was also used to   revenue and capital expenditure during the pre-COVID-19
            determine the impact of fiscal marksmanship on CFR.  period,  saw  a  significant  decrease  in  capital  expenditure
                                                               during COVID-19.
              CFR =  β +β   THS_THE +β   THS_CHE +β   THS_
                                    i
                  i
                         1
                       0
                                                    3
                                                 i
                                       2
            RHE +β  PopDensity+β  Avg_THE +β  THE_2018 + ui      Figure  2 shows the pre-COVID-19 and COVID-19
                i  4           5        i  6        i          average total health expenditure as a share of the state
              THS_THE represents Theil’s statistic for total health   budget. For India, the pre-COVID-19  period average is
            expenditure, THS_CHE is Theil’s statistic for capital health   2.2%,  with  the  COVID-19  period  increasing  by  0.07%
            expenditure, and THS_RHE is Theil’s statistic for revenue   points. During the COVID-19 period, most states saw an
            health expenditure. PopDensity represents population   increase in average health expenditure; however, Arunachal
            density, Avg_THE is the average health expenditure during   Pradesh, Maharashtra, Nagaland, Rajasthan, and Tripura
            the  COVID-19  period, and THE_2018  represents total   saw a decrease in total average health expenditure as a
            health expenditure in a year lag period (2018 – 2019).  share of the state budget. During COVID-19, Maharashtra’s
              All analyses were conducted using MS Excel and   health expenditure fell marginally (Figure 2). Maharashtra
            RStudio. The paper adheres to rigorous methodological   had the highest number of COVID-19 cases and deaths;
            standards to uphold the quality of the inferences; however,   thus, the case of a reduced health share in the state budget
            some limitations remain. The current study used the   is surprising. Gujarat was the only state where the average
            government of India data for COVID-19 confirmed and   health expenditure remained constant between the two
            death cases. Notably, the number of deaths and confirmed   periods. Haryana had the highest increase in health


            Volume 3 Issue 3 (2025)                        137                       https://doi.org/10.36922/ghes.2920
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