Results of economic evaluations are often strongly influenced by estim
ates of indirect costs. International comparability of these estimates
may contribute to rational decision-making in health care policy. Hen
ce, estimates should be international comparable. Comparability of the
se results between countries may be hampered due to variation in metho
dology, data sources, valuation of production losses, and social secur
ity arrangements. Furthermore differences in epidemiology, demography
and economic environment may cause variation in the level and the dist
ribution by diagnosis of indirect costs. In this study indirect costs
of disease for the Netherlands are compared with estimates for Sweden
and the United States. We found large differences: both in the share o
f indirect costs in GDP as in the constituting elements, absence from
work, disability and mortality. The level of indirect costs due to abs
ence from work and the distribution according to diagnosis are quite s
imilar for the two European countries. The costs of disability are par
ticularly high for the Netherlands. Comparison of disability costs bet
ween the three countries is hampered due to lack of quantitative infor
mation on the influence of social insurance arrangements on the level
of indirect costs and the distribution by diagnosis. The large number
of deaths at young age in the U.S. is responsible for the higher morta
lity costs compared to the two European countries.