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...
| Tác giả của công ty: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
1988.
|
| Loạt: | IMF Working Papers; Working Paper ;
No. 1988/018 |
| Truy cập trực tuyến: | Full text available on IMF |