Only limited data are available in France on the in cidence and health expenditure of type 2 diabetes. The objective of this study, based on nat io l health insurance administrative database, is to describe the expenditure reimbursed to patients newly treated for type 2 diabetes and the proportion of expenditure attribut a le to diabetes. The study is conducted over a 6 year period from 2008, the year of inciden ce of treated diabetes, to 2014. Type 2 diabetic patients aged 45 years and older are ident ified on the basis of their drug consumption. To estimate expenditure attributable to diabetes, a matched control group is selected among more than 13 million beneficiaries over 44 years ol d not taking antidiabetic treatment. The expenditure attributable to diabetes is estimated b y two methods: simple comparison of reimbursed health expenditure between both groups, and a difference-in-differences method including control variables. The cohort of incident type 2 diabetic patients comprises 170,013 patients in 2008. Mean global reimbursed expenditur e is €4,700 per patient in 2008 and €5,500 in 2015. Expenditure attributable to diabete s, estimated by direct comparison with controls, is €1,500 in the first year. We thus obse rve a decrease in the following year due to decreased hospitalisations. Then expenditure increa se by an average of 7% per year to reach €1,900 in the eighth year after initiation of treat ment. JEL Codes: C23, H51, I18.
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