<p>This article examines the genesis and features of OECD health accounts to understand the development of healthcare capitalism. Created in the early 1970s, those accounts primarily evaluate health systems according to their economic dimensions, while other indicators developed at the World Health Organization since the 1950s focused on health systems’ institutional characteristics or concentrated on health outcomes. Therefore, OECD health accounts gave their statistical argument to assessments of health systems focusing on their economic viability. Epitomizing this trend, the main metric used at OECD to evaluate health systems is the ratio of public health expenditure on GDP—the “Poullier line,” as it is called from the name of Jean-Pierre Poullier, the creator of OECD health accounts. The article shows that the prominence of OECD health accounts stems not from their inherent accuracy but from the interplay of dynamics within the field of international organizations and the political arenas of influential member states, including the USA. In 2000, the delegitimization of WHO led major countries to redirect their funds to OECD, hence contributing to making the budgetary considerations on health systems dominant in the international field of health policy reform. The alignment of WHO, the most specific international organization in the field, on an economic assessment of health systems tends to silence alternative voices and fuels the development of healthcare capitalism.</p>