The authors thank Marika Cabral, Leemore Dafny, Qing Gong, Conor Ryan, Jennifer Kao, Yiquen, Jochen Gunter, Engy Zidane, Yiqun Chen, Christopher Whaley, Ian McCarthy, Karl Schumacher, Razvan Ghita, Jordan Samet, four anonymous conference reviewers, and workshop participants at the University of Massachusetts Amherst, University of Hawai’i at Manoa, Johannes Kepler University Linz, Maastricht University, Southern Denmark University, Rotterdam and Erasmus Universities, Bentley University, Rutgers University, and Lehigh University, and participants at the American Society of Health Economists, International Health Economics Association, Association for Public Policy Analysis and Management, and Management Accounting Section Midyear Meeting for feedback.