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Efficient Lobbying and Earmarked Taxes

Author

Listed:
  • Mwangi S. Kimenyi

    (University of Mississippi)

  • Dwight R. Lee

    (University of Georgia)

  • Robert D. Tollison

    (George Mason University)

Abstract

This article investigates the impact of earmarking on tax revenues. By dedicat-ing revenues to a particular purpose, earmarking overcomes a free-rider problem among interest groups. The group receiving the benefits of the dedi cated revenues has a strong incentive to lobby for higher effective tax rates. This hypothesis is tested using data on the federal gasoline tax.

Suggested Citation

  • 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.
    • Handle: RePEc:sae:pubfin:v:18:y:1990:i:1:p:104-113
    DOI: 10.1177/109114219001800107
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    References listed on IDEAS

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    1. James M. Buchanan, 1963. "The Economics of Earmarked Taxes," Journal of Political Economy, University of Chicago Press, vol. 71(5), pages 457-457.
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    Cited by:

    1. Neva Novarro, 2004. "Do Policy-Makers Earmark to Constrain their Successors? The Case of Environmental Earmarking," Working Papers 0408, College of the Holy Cross, Department of Economics.
    2. 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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