The World Health Organization has advocated the earmarking of health-related taxes to mobilize revenues to be spent on public health spending. While there are certain advantages and disadvantages in the use of earmarked taxes to fund healthcare, its ability to mobilize revenues will depend on...

In many OECD countries, the majority of social spending is financed from earmarked revenues, and a large share of revenues earmarked for any type of government spending is used for social purposes. Tying revenue sources to specific expenditure categories has a number of potential advantages and...

This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings,...

The research investigates the relative position of the Greek tonnage tax system internationally. The authors point that despite the regulatory framework remaining unchanged - since Greece was the first traditional maritime country to introduce this regime in the 1970s - total taxes paid by Greek...

Compared with the traditional public-finance approach of a monolithic fully informed planner, earmarking of taxation is less likely to be optimal if a principal-agent setting is considered, where taxing and spending are performed by two separate agents which are monitored by the parliament. We...

Earmarked taxes called cesses are mandatory taxes specifically collected for earmarked public purposes. This article looks at the conceptual understanding of earmarking and then uses the Indian experience as a case study to examine how earmarking works in practice and the ensuing challenges. The...

This paper explores the fungibility between earmarked local option sales taxes and general revenue. We predict that as the adjustment costs to the budget grow, there will be less compensation from general revenue. We use national county level data from 1983 to 2004 to examine the effects of...

Earmarked taxes (called cesses) imposed by the Indian federal government contribute to approximately one-tenth of the federal tax revenues. An analysis of their budgetary treatment reveals many inconsistencies including whether proceeds are maintained in the consolidated fund or extra-budgetary...