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Case for Earmarked Taxes: Theory and Example

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  • 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. 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.

Suggested Citation

  • International Monetary Fund, 1988. "Case for Earmarked Taxes: Theory and Example," IMF Working Papers 1988/018, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1988/018
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    Cited by:

    1. 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.
    2. Amihai Glazer & Stef Proost, 2007. "Earmarking: Bundling to Signal Quality," Working Papers 060713, University of California-Irvine, Department of Economics.

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