| Summary: | Aim: This review summarizes the discounting approaches recommended in current economic evaluation
(EE) guidelines for healthcare programs and interventions. Materials & methods: A systematic review
of EE guidelines for healthcare, published up to July 2022, was conducted. Results: A total of 52 EE
guidelines were reviewed. The majority of these guidelines recommend equal discounting (80.8%) rather
than differential discounting (9.6%). The rationale for equal discounting includes recommendations by
the government, consistencywith other countries, and economic development. However, the rationale for
differential discounting is based on the interest in short-term government bonds and anticipated budget
changes. Discussion: This review demonstrates variation in both discounting approaches and rates across
EE guidelines and underscores the need for a global consensus on discounting approaches.
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