Policy is a deliberate system of guidelines to guide decisions and achieve rational outcomes. It is a statement of intent and is implemented as a law, regulation, procedure, administrative action, incentive, or voluntary practice of governments and other institutions. Policies can be understood as political, managerial, financial, and administrative mechanisms arranged to reach explicit goals. They are a set of general guidelines that outline an organizations plan for tackling certain issues. Policies can be executed within a sector, for example, using Medicare conditions of participation or reimbursement to influence health care delivery, or using the tax code to encourage employer-provided health insurance. Policy development includes the advancement and implementation of public health law, regulations, or voluntary practices that influence systems development, organizational change, and individual behavior to promote improvements in health. Policymaking is part of an ongoing process that does not always have a clear beginning or end, since decisions about who will benefit from policies and who will bear any burden resulting from the policy are continually reassessed, revisited, and revised.