Darrow, Jonathan and Donald Light, “Beyond The High Prices Of Prescription Drugs: A Framework To Assess Costs, Resource Allocation, And Public Funding,” Health Affairs 2021, vol. 40, No. 2:281-88.
Corporate R&D costs for new drugs in the U.S. are reduced by a large number of taxpayer-paid subsidies. They are further reduced by "pull" subsidies built into patents and insurance. This article pulls these subsidies into a comprehensive framework for tracking and accounting for public subsidies for pharmaceutical corporate R&D.