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Overall, the direct cost of incidental absences is only about 2% of the payroll, according to a 2010 survey of 473 employers of all sizes by benefits consultants Mercer.
WSJ: Debate Over Sick Leave Intensifies
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Austin Frakt of The Incidental Economist has a series of posts up exploring the cost-shifting question: whether or not the fact that Medicare and Medicaid underpay doctors and hospitals leads providers to overcharge those with private insurance.
FORBES: Health Wonk Review Review: On Vinson, Ryan, & Gawande
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Productivity, competitiveness, cost control, and the quality of goods and services were all largely incidental.
ECONOMIST: As winter draws in