Earmarking in Theory and Korean Practice

Richard M. Bird () and Joosung Jun
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Joosung Jun: Ehwa University

No 513, International Tax Program Papers from International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto

Abstract: In the first part of this paper we present a non-technical analysis of earmarking. We then briefly review some international experience with earmarking and its apparent results. The main new contribution of the paper is the concluding description and evaluation of the nature, efficacy, and effects of earmarking in Korea.

Keywords: Keywords: earmarking; benefit taxation; Korea (search for similar items in EconPapers)
JEL-codes: H29 H59 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe, nep-pub and nep-sea
Date: 2005-06
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http://www.rotman.utoronto.ca/iib/ITP0513.pdf (application/pdf)

Related works:
Working Paper: Earmarking in Theory and Korean Practice (2005)
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Persistent link: http://EconPapers.repec.org/RePEc:ttp:itpwps:0513

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