The decentralisation indicator from the OECD survey on health system characteristics ranks Finland as the third most decentralised country among 29, behind Spain and Canada. Finland is the only Nordic country that delegates the financing and governance of primary, hospital care and social services to municipalities (OECD, 2005). This attribution of responsibilities reflects the organisation of Finnish government around only two tiers (central and municipal), while counties constitute an intermediate level in Denmark, Norway and Sweden (Moisio etal.,