I'm looking for two things really - cost estimates for universal healthcare before it was implemented, and an after implementation analysis on how accurate the estimate was and explanations on any discrepancies between the estimate and actual cost. For a little more detail on what I would like to find:

Cost Estimates - I'm interested in ideally the best non-partisan cost estimate given before implementation. The US government has the CBO which is supposed to be non-partisan and gives budget estimates, so I'm hoping that other countries have similar offices that are supposed to give official estimates. I'd prefer an 'official' estimate rather than an estimate given by a political party or non-government entity.

Cost Analysis - I understand this one is a bit tricky, so I'd understand if people could only provide the estimates without the analysis - especially since the analysis is more likely to have partisan aspects. Ideally, I'm hoping for either a government commission, white paper, or a think tank analysis.

Unfortunately, I can only really read English at a high level so I'm hoping that any data from non-English speaking countries would be translated. Also, I'm only interested in countries that actually implemented universal healthcare, rather than countries that have debated it and produced estimates but never implemented it (so no US data please).

I'm not expecting one document to have all countries in it (or even cover both parts of this question), so if you could point me to one document that just deals with one nation that would be extremely helpful!