Case for Earmarked Taxes : Theory and Example.

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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Bibliografiske detaljer
Institution som forfatter:	International Monetary Fund
Format:	Tidsskrift
Sprog:	English
Udgivet:	Washington, D.C. : International Monetary Fund, 1988.
Serier:	IMF Working Papers; Working Paper ; No. 1988/018
Online adgang:	Full text available on IMF

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