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The Case for Earmarked Taxes

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  • Ranjit S. Teja

    (International Monetary Fund)

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.

Suggested Citation

  • Ranjit S. Teja, 1988. "The Case for Earmarked Taxes," IMF Staff Papers, Palgrave Macmillan, vol. 35(3), pages 523-533, September.
    • Handle: RePEc:pal:imfstp:v:35:y:1988:i:3:p:523-533
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    Cited by:

    1. Cruz, Tassia & Silva, Talita, 2020. "Minimum Spending in Education and the Flypaper Effect," Economics of Education Review, Elsevier, vol. 77(C).
    2. Been-Lon Chen & Shun-Fa Lee, 2009. "General Fund Financing, Earmarking, Economic Stabilization, and Welfare," Public Finance Review, , vol. 37(5), pages 507-538, September.
    3. Ergas, Henry, 2010. "New policies create a new politics: issues of institutional design in climate change policy," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 54(2), pages 1-22.
    4. Gwilliam, Ken & Shalizi, Zmarak, 1999. "Road Funds, User Charges and Taxes," The World Bank Research Observer, World Bank, vol. 14(2), pages 159-185, August.
    5. Amihai Glazer & Stef Proost, 2007. "Earmarking: Bundling to Signal Quality," Working Papers 060713, University of California-Irvine, Department of Economics.
    6. Henry Ergas, 2010. "New policies create a new politics: issues of institutional design in climate change policy," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 54(2), pages 143-164, April.

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