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...
| Համատեղ հեղինակ: | |
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| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
1988.
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| Շարք: | IMF Working Papers; Working Paper ;
No. 1988/018 |
| Առցանց հասանելիություն: | Full text available on IMF |
| Ամփոփում: | 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. The paper also questions the criticism that earmarking seriously erodes budgetary efficiency, and draws on the experience of Colombia to demonstrate that the worst fears of critics do not necessarily come to pass. |
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| Նյութի նկարագրություն: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Ֆիզիկական նկարագրություն: | 1 online resource (44 pages) |
| Ձևաչափ: | Mode of access: Internet |
| ISSN: | 1018-5941 |
| Հասանելի: | Electronic access restricted to authorized BRAC University faculty, staff and students |