Supplementary materials: A systematic review of discounting in national health economic evaluation guidelines: healthcare value implications

<b>These are peer-reviewed supplementary materials for the article '</b><b>A systematic review of discounting in </b><b>national health economic evaluation </b><b>guidelines: healthcare value implication</b>s<b>' published in the</b><b> </b><b><i>Journal of Comparative Effectiveness Research</i></b><b>.</b><b>PRISMA 2020 Checklist</b><b>Aim:</b> This review summarizes the discounting approaches recommended in current economic evaluation (EE) guidelines for healthcare programs and interventions. <b>Materials &amp; methods: </b>A systematic review of EE guidelines for healthcare, published up to July 2022, was conducted. <b>Results:</b> 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.