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The authors would like to thank the referees of the paper for their helpful comments. We would also like to thank participants at both Treasury and Ministry of Health internal seminars. Staff from the Policy Coordination and Development and the Health sections of the Treasury provided some useful feedback on earlier drafts.
This document was commissioned by the New Zealand Treasury. However, the views, opinions, findings and conclusions or recommendations expressed in it are strictly those of the author(s), do not necessarily represent and should not be reported as those of the New Zealand Treasury or The Ministry of Health. The New Zealand Treasury takes no responsibility for any errors, omissions in, or for the correctness of, the information contained in this paper.