The «CSS Institute for Empirical Health Economics» is a department of CSS Health Insurance responsible for research and teaching. Using current and representative data, the institute analyses efficiency as well as equity issues in health care financing. The findings are to be contributed to the political and scientific debate in an appropriate manner. The institute was founded by the board of CSS Health Insurance at the start of 2007. The institute is financed by CSS Health Insurance and, depending on the project, other institutions. The scientific objectivity and independence of the research is measured by the quality and character of the publications and lectures by members of the institute. The institute is domiciled in Lucerne.