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What do you mean by "actual cost of care"? When doctors refuse to take Medicare patients it generally isn't because they would lose money -- it's because they wouldn't be making as much money as they WANT to make. Doctors in the US earn far more than doctors in any other country, e.g. more than double what a doctor in France makes. Of course in nationalized systems doctors also pay far less for school and insurance, but those are things that can be addressed in a comprehensive national health care system.
I've posted the links in other threads and can't be bothered to go searching for them again, but if you're so inclined you can find detailed information about the cost of care (not Doctor salary..the actual true cost) is well above what government healthcare pays out.