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Lifetime net tax revenue from ART conceived child is substantially higher than treatment costs for conception
Age of conception and costs per live birth
Breakev en point
(Age)
Lifetime net tax
contribution discounted
Lifetime net tax
contribution undiscounted
ROI
IVF child conceived from mother aged 24
(Average IVF cost=£11,917)
38
£110,210
£604,218
9.2
IVF child conceived from mother aged 35
(Average IVF cost=£12,931)
38
£109,939
£603,204
8.5
IVF child conceived from mother aged 39
(Average IVF cost=£20,056)
39
£101,871
£596,079
5.1
ROI, return on investment for government
Connolly et al. Human Reproduction 2009
23
Flow of governmental transfers (expenditures & tax revenues)
$20 000 $15 000 $10 000
$5 000 $0 ‐$5 000 ‐$10 000 ‐$15 000 ‐$20 000 ‐$25 000
Income tax & national insurance contributions (direct tax), consumption tax (indirect tax)
Cost of education per capita
Allowances, disability benefits, unemployment benefits and all other cash transfers to
31 citizens41 Benefits
Healthcare costs per capita
51 Age
Pensions
1
Educational costs
Old‐age pensions
11
21
61 71 81
91 101 Gross tax
Health costs
Source: Connolly M & Kotsopoulos N (2017)
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PRECONGRESS COURSE 04 I VIENNA, AUSTRIA – 23 JUNE 2019 81
Expenditure Revenue