Case for Earmarked Taxes : Theory and Example.
The earmarking (or setting aside) of revenues from various taxes for specific types of expenditure is a much maligned fiscal practice. The paper examines a number of theoretical arguments and institutional circumstances under which earmarking (even widespread earmarking) may be welfare enhancing. Th...
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| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
1988.
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| Schriftenreihe: | IMF Working Papers; Working Paper ;
No. 1988/018 |
| Online Zugang: | Full text available on IMF |