The Case for Earmarked Taxes

Ranjit S. Teja
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Ranjit S. Teja: International Monetary Fund

IMF Staff Papers, 1988, vol. 35, issue 3, 523-533

Abstract: The earmarking (or setting aside) of revenues from various taxes for specific types of expenditure is a much-maligned fiscal practice. This paper surveys theoretical arguments and institutional circumstances under which earmarking (even widespread earmarking) may enhance welfare. The paper also questions the criticism that earmarking seriously erodes budgetary efficiency.

Date: 1988
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