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Background: Access to healthcare services is a prerequisite for societal justice. Unfair distribution of these services can lead to patient migration to cities with higher quality medical centers for better medical services. This study aimed to determine the direct and indirect non-medical costs of patients referred from Sistan and Balouchestan to hospitals in Mashhad.Methods: A descriptive-analytic study was conducted in Eastern Iran in 2020. The research sample included all patients who migrated from Sistan and Balouchestan to Mashhad for medical purposes and were hospitalized in government hospitals affiliated with Mashhad University of Medical Sciences. The total number of these patients was 2062, and they were identified using a census method in 2020. Given the large population size (2060 individuals), 350 patients were selected as a sample based on the Cochrane method. A validated checklist was used for data collection, and SPSS-23 software was used for data analysis.Results: The average direct non-medical cost for medical services in Mashhad was 61,686,857 Rials (270 USD). The highest and lowest costs were related to travel costs (26,545,714 Rials or 116 USD), and care received for children (37,142 Rials or 0.16 USD), respectively.Conclusion: According to the results of this research, an increase in direct non-medical and indirect costs due to patient migration for treatment imposes significant costs on patients and their families. It is crucial to have an equitable distribution of health and treatment resources and facilities across a country’s geographical regions to ensure access to health services.

Background: Taxes are not only an important source of government revenue, but also one of the most important policy tools for tobacco control. The present study was designed to determine the optimal tax rate on cigarettes.Methods: A descriptive-analytical study was conducted using the survey data from the Statistics Center of Iran from 2015 to 2019. The survey is carried out every year at the national level and households are selected by three-stage stratified sampling method. The inclusion criteria for our study were based on household information in the study period and its completeness and legibility. The Poisson regression model was used to estimate the factors affecting the quantity of cigarette demand in households with smoker members. The optimal tax rate on cigarettes was calculated based on the concept of Laffer curve. Statistical analysis was performed using Stata version 15.1.Results: The study was performed on 191,648 Iranian households. The cigarette price elasticity of demand was around -0.24. There were statistically significant relationships between the cigarette demand and variables including having a member of 15-18 years in the family; having male member of 19-64 years; having a female member of 19-64 years old; the study periods; age, education level; and job status of the household head (P