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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Persistent link: https://EconPapers.repec.org/RePEc:pal:imfstp:v:35:y:1988:i:3:p:523-533
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