metadata: authors: 0: author: Mccleary,William A.
docna: 0: docna: Earmarking government revenues : does it
            work ?
docty: Policy Research Working Paper
subtopic: Macro-Fiscal Policy,Taxation & Subsidies,Economic Adjustment and Lending,Public Sector Economics,Health Economics & Finance,Educational Sciences,Transport Economics Policy & Planning,Roads & Highways,Inter-Urban Roads and Passenger Transport,Roads and Highways Performance,Public Finance Decentralization and
            Poverty Reduction
teratopic: Finance and Financial Sector Development
abstracts: cdata!: Earmarking is the practice of assigning
            revenues from specific taxes or groups of taxes to specific
            government activities or to broader areas of government
            activity. As such, it contrasts with general fund financing
            where monies are pooled to be used for various government
            purposes. In practice, earmarking has come into being via
            statute or via constitutional clauses mandating that certain
            revenues only be used for specified activities. Governments
            often circumvent the intentions of earmarking by withholding
            funds or failing to change prices  or taxes or, if need be,
            simply suspending the earmarking arrangements. One section
            of this report reviews the Bank's attitude toward
            earmarking and then summarizes its experience with a number
            of road funds in developing countries.
repnme: repnme: Earmarking government revenues : does it
            work ?
display_title: Earmarking government revenues :
            does it work
listing_relative_url: /research/1989/12/700386/earmarking-government-revenues-work
topicv3: Road Funds m1326663 1816,Highways m1326916 1809,Education m1327048 470,Taxation m1327615 1121,Earmarking m1504838 3567
publishtoextweb_dt: 2010-07-01T00:00:00Z
historic_topic: Finance and Financial Sector Development
origu: Policy Plan & Prog Review Dept
no_of_pages: 48
author_keys: 0: author_key: 165650