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The Economics of Earmarked Taxes

Citations

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Cited by:

  1. Peter Boettke & John Kroencke, 2020. "The real purpose of the program: a case study in James M. Buchanan’s efforts at academic entrepreneurship to “save the books” in economics," Public Choice, Springer, vol. 183(3), pages 227-245, June.
  2. Cruz, Tassia & Silva, Talita, 2020. "Minimum Spending in Education and the Flypaper Effect," Economics of Education Review, Elsevier, vol. 77(C).
  3. Roger L. Faith, 2002. "Rent Seeking and Fixed-Share Pools in Government," Public Finance Review, , vol. 30(5), pages 442-455, September.
  4. Amihai Glazer & Stef Proost, 2007. "The Preferences of Voters Over Road Tolls and Road Capacity," Working Papers 060712, University of California-Irvine, Department of Economics.
  5. Richard F. Dye & Therese J. McGuire, 1992. "The Effect of Earmarked Revenues On the Level and Composition of Expenditures," Public Finance Review, , vol. 20(4), pages 543-556, October.
  6. Holcombe, Randall G., 1998. "Tax Policy From a Public Choice Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 359-371, June.
  7. Melle Marco C., 2014. "Eine europäische Bemessungsgrundlage für die Körperschaftsteuer? Konzeption und ordnungsökonomische Analyse / Conceptual design and constitutional economics analysis of a European tax base for corpora," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 65(1), pages 133-156, January.
  8. M. Peter van der Hoek, 1996. "Fund accounting and capital budgeting: european experiences," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 8(1), pages 26-46, March.
  9. Bingyuang Hsiung, 2001. "A Note on Earmarked Taxes," Public Finance Review, , vol. 29(3), pages 223-232, May.
  10. Shaukat J. Gilani, 1985. "The Qur'an on Charitable Giving and Contemporary Social Values الإنفاق في سبيل الله في القرآن، والقيم الاجتماعية المعاصرة," Journal of Research in Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 3(1), pages 63-72, January.
  11. Bertacchini Enrico & Saccone Donatella & Santagata Walter, 2009. "Enhancing the valorisation of UNESCO World Heritage Sites: a Pigouvian Approach," EBLA Working Papers 200903, University of Turin.
  12. 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.
  13. Paolo Liberati, 2011. "‘‘Which Tax’’ or ‘‘Which Tax for What?’’: Tax Assignment in the Theory of Fiscal Federalism," Public Finance Review, , vol. 39(3), pages 365-392, May.
  14. Faishal Fadli & Ouyang Hongbing & Yaqing Liu, 2020. "Earmarking Tax for Indonesia's Economic Growth through the Education and Health Sector in the Long and Short Term Period," Business and Economic Research, Macrothink Institute, vol. 10(1), pages 1-39, March.
  15. Robert W. McGee, 1998. "Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences," Public Economics 9805003, University Library of Munich, Germany.
  16. Bhatt, Rachana & Rork, Jonathan C. & Walker, Mary Beth, 2011. "Earmarking and the business cycle: The case of state spending on higher education," Regional Science and Urban Economics, Elsevier, vol. 41(4), pages 352-359, July.
  17. Alok Bhargava, 2015. "Diet Quality, Child Health, and Food Policies in Developing Countries," The World Bank Research Observer, World Bank, vol. 30(2), pages 247-276.
  18. Yeti Nisha Madhoo & Shyam Nath, 2014. "Beneficiary charges: The Cinderella of subnational finance," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 11, pages 364-402, Edward Elgar Publishing.
  19. Jeremy Jackson, 2013. "Tax earmarking, party politics and gubernatorial veto: theory and evidence from US states," Public Choice, Springer, vol. 155(1), pages 1-18, April.
  20. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2011. "The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis," arqus Discussion Papers in Quantitative Tax Research 121, arqus - Arbeitskreis Quantitative Steuerlehre.
  21. Robert Mackay & Carolyn Weaver, 1979. "On the mutuality of interests between bureaus and high demand review committees: A perverse result," Public Choice, Springer, vol. 34(3), pages 481-491, September.
  22. Karlsson, Charlie & Rouchy, Philippe, 2015. "Regional Economic Development, Social Capital and Governance: A Comparative Institutional Analysis France - Sweden," Working Paper Series in Economics and Institutions of Innovation 406, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
  23. Rodger Barros Antunes Campos & Gustavo Pereira Serra, 2020. "The decision on unconstitutionality of earmarking and its impact on the housing access: Evidence from São Paulo State, Brazil," Regional Science Policy & Practice, Wiley Blackwell, vol. 12(1), pages 25-42, February.
  24. Kjeld Møller Pedersen & Terkel Christiansen & Mickael Bech, 2005. "The Danish health care system: evolution ‐ not revolution ‐ in a decentralized system," Health Economics, John Wiley & Sons, Ltd., vol. 14(S1), pages 41-57, September.
  25. Dieter Bös, 1999. "Earmarked Taxation: Welfare versus Political Support," CESifo Working Paper Series 207, CESifo.
  26. Roger D. Congleton, 1988. "An Overview of the Contractarian Public Finance of James Buchanan," Public Finance Review, , vol. 16(2), pages 131-157, April.
  27. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2010. "The name game for contributions: Influence of labeling and earmarking on the perceived tax burden," Discussion Papers 2010/12, Free University Berlin, School of Business & Economics.
  28. Paolo Silvestri, 2021. "Percentage tax designation institutions. On Sugden’s contractarian account," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 68(1), pages 101-130, March.
  29. Brett, Craig & Keen, Michael, 2000. "Political uncertainty and the earmarking of environmental taxes," Journal of Public Economics, Elsevier, vol. 75(3), pages 315-340, March.
  30. Antonio Cabrales & Haydée Lugo, 2011. "An impure public good model with lotteries in large grou," Documentos de Trabajo del ICAE 2011-05, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
  31. Vera Z. Eichenauer & Simon Hug, 2018. "The politics of special purpose trust funds," Economics and Politics, Wiley Blackwell, vol. 30(2), pages 211-255, July.
  32. Roger Congleton, 2014. "The contractarian constitutional political economy of James Buchanan," Constitutional Political Economy, Springer, vol. 25(1), pages 39-67, March.
  33. Phuong Nguyen-Hoang, 2015. "Volatile earmarked revenues and state highway expenditures in the United States," Transportation, Springer, vol. 42(2), pages 237-256, March.
  34. Laura Conti & Elena Gennari & Fabio Quintiliani & Roberto Rassu & Elena Sceresini, 2018. "The tourist tax in the Italian municipalities," Questioni di Economia e Finanza (Occasional Papers) 453, Bank of Italy, Economic Research and International Relations Area.
  35. Sclen, Håkon & Kallbekken, Steffen, 2011. "A choice experiment on fuel taxation and earmarking in Norway," Ecological Economics, Elsevier, vol. 70(11), pages 2181-2190, September.
  36. Gary Pecquet, 1985. "The effects of voter mobility on agenda controllers," Public Choice, Springer, vol. 45(3), pages 269-278, January.
  37. Amihai Glazer & Stef Proost, 2007. "Earmarking: Bundling to Signal Quality," Working Papers 060713, University of California-Irvine, Department of Economics.
  38. Calvin Blackwell & John C. Crotts & Stephen W. Litvin & Alan K. Styles, 2006. "Local Government Compliance with Earmarked Tax Regulation," Public Finance Review, , vol. 34(2), pages 212-228, March.
  39. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144, Edward Elgar Publishing.
  40. Knoll, Martin, 2011. "Foreign aid and revenue response: An examination of joint General Budget Support," Discussion Papers 2011/23, Free University Berlin, School of Business & Economics.
  41. Sangwon Park, 2013. "Separation of Two Agencies for Fiscal Policies," Korean Economic Review, Korean Economic Association, vol. 29, pages 351-377.
  42. Margaret Wilkinson, 1994. "Paying for public spending: is there a role for earmarked taxes?," Fiscal Studies, Institute for Fiscal Studies, vol. 15(4), pages 119-135, November.
  43. Flores-Macías, Gustavo A., 2018. "Building support for taxation in developing countries: Experimental evidence from Mexico," World Development, Elsevier, vol. 105(C), pages 13-24.
  44. Charles L. Schultze, 1992. "Is There a Bias toward Excess in U.S. Government Budgets or Deficits?," Journal of Economic Perspectives, American Economic Association, vol. 6(2), pages 25-43, Spring.
  45. Kevin Deno & Stephen Mehay, 1988. "Municipal utilities and local public finance: A simultaneous model," Public Choice, Springer, vol. 57(3), pages 201-212, June.
  46. Liberati, Paolo & Paradiso, Massimo, 2014. "Sulla composizione dell'accisa sui tabacchi: un'ipotesi di modifica del sistema di tassazione in Italia [On the structure of the excise taxes on tobacco: A reform proposal for Italy]," MPRA Paper 55906, University Library of Munich, Germany.
  47. Marsiliani, L. & Renstrom, T.I., 1999. "Time inconsistency in environmental policy : Tax earmarking as a commitment solution," Other publications TiSEM a19296e0-8a06-4dd0-9163-d, Tilburg University, School of Economics and Management.
  48. P K Mohanty, 2008. "Municipal Finance in India:An Assessment," Working Papers id:1357, eSocialSciences.
  49. MacKenzie, Ian A. & Ohndorf, Markus, 2012. "Cap-and-trade, taxes, and distributional conflict," Journal of Environmental Economics and Management, Elsevier, vol. 63(1), pages 51-65.
  50. Whitney B. Afonso, 2015. "Leviathan or Flypaper: Examining the Fungibility of Earmarked Local Sales Taxes for Transportation," Public Budgeting & Finance, Wiley Blackwell, vol. 35(3), pages 1-23, September.
  51. Alexander Fink & Richard Wagner, 2013. "Political entrepreneurship and the formation of special districts," European Journal of Law and Economics, Springer, vol. 35(3), pages 427-439, June.
  52. Michael Marlow & William Orzechowski, 1997. "The Separation of Spending from Taxation: Implications for Collective Choices," Constitutional Political Economy, Springer, vol. 8(2), pages 151-163, June.
  53. Yeti Nisha Madhoo & Shyam Nath, 2010. "Beneficiary Charges: The Cinderella of Subnational Finance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1317, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  54. Anesi, Vincent, 2006. "Earmarked taxation and political competition," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 679-701, May.
  55. Andrew Jones;Alan Duncan, 1995. "Hypothecated Health Taxes: An evaluation of recent proposals," Monograph 000413, Office of Health Economics.
  56. Mwangi S. Kimenyi & Dwight R. Lee & Robert D. Tollison, 1990. "Efficient Lobbying and Earmarked Taxes," Public Finance Review, , vol. 18(1), pages 104-113, January.
  57. Mr. Dimitar Radev & Mr. Richard I Allen, 2006. "Managing and Controlling Extrabudgetary Funds," IMF Working Papers 2006/286, International Monetary Fund.
  58. Sodero, Stephanie, 2011. "Policy in motion: reassembling carbon pricing policy development in the personal transport sector in British Columbia," Journal of Transport Geography, Elsevier, vol. 19(6), pages 1474-1481.
  59. Alok Kumar Mishra & Prasanna Kumar Mohanty, 2018. "Urban infrastructure financing in India: applying the benefit and earmarking principles of taxation," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 20(1), pages 110-128, April.
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