This study utilizes a dynamic fixed effects regression to examine the relationship between per capita gross domestic Product (GDP) and per capita healthcare expenditure (HCE) in 21 OECD countries for the period 1983-2022. The model employed, produces income elasticity estimates for the short-run and long-run, that are between 0 and 1; thereby providing an indication of a positive but less than unitary response of HCE to changes in the level of GDP. Robustness checks and an alternative static model are introduced to give a well-rounded analysis.