Tax Earmarking and Grass-roots Accountability
نویسنده
چکیده
We ask whether tax earmarking can foster accountability in public provision of goods and services when consumers can privately monitor provision. We show that earmarking can raise the stakes that consumers have in monitoring public provision independently of how taxes are earmarked, because it introduces a more direct linkage between monitoring and taxes paid.
منابع مشابه
Earmarking and the political support of fat taxes.
An unhealthy good causes health issues in the long run. It creates a misperceived utility loss and increases health care costs. Conversely, a healthy good provides misperceived utility gains and reduces health care costs. Individuals differ in income and in their degree of misperception; they vote over a fat tax according to their misperceived utility. A fraction of the tax proceeds is "earmark...
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