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Earmarking government revenues : does it work ?

Author

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  • McCleary, William

Abstract

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.

Suggested Citation

  • McCleary, William, 1989. "Earmarking government revenues : does it work ?," Policy Research Working Paper Series 322, The World Bank.
    • Handle: RePEc:wbk:wbrwps:322
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    Cited by:

    1. Monica Beuran & Gaël Raballand & Julio Revilla, 2011. "Improving Aid Effectiveness in Aid-Dependent Countries: Lessons from Zambia," Documents de travail du Centre d'Economie de la Sorbonne 11040, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    2. Monica Beuran & Marie Gachassin & Gaël Raballand, 2015. "Are There Myths on Road Impact and Transport in Sub-Saharan Africa?," Development Policy Review, Overseas Development Institute, vol. 33(5), pages 673-700, September.
    3. Raballand, Gael & Bridges, Kate & Beuran, Monica & Sacks, Audrey, 2013. "Does the semi-autonomous agency model function in a low-governance environment ? the case of the road development agency in Zambia," Policy Research Working Paper Series 6585, The World Bank.
    4. Monica Beuran & Gaël Raballand & Julio Revilla, 2011. "Improving aid effectiveness in aid-dependent countries : lessons from Zambia," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00611901, HAL.

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