Background: Cigarette taxation has been perceived by academics and policy-makers as one of the most effective ways of reducing the use of cigarettes. On January 1 2002, the Taiwan government imposed a New Taiwan (NT) $5 per pack tax earmarked for the purpose of tobacco control. This study uses a survey collected prior to taxation to assess public attitudes toward cigarette taxation, public beli...

Tax earmarking, or hypothecation, refers to the assigning of receipts either from a single tax base, or as a proportion from a wider pool of revenue, to a specific end use; it contrasts with general fund financing of expenditure from consolidated receipts. The idea has been seized on both by those who want to defend the public sector who think it would make taxation popular and by those who wan...

Social Security is the largest federal government spending program and one of the most popular.1 The earmarked payroll taxes that finance Social Security currently exceed benefit payments. By the end of 1996, the Social Security trust fund had accumulated about $566 billion in assets and was expected to grow to over $1.2 trillion by 2010. However, longer-term projections suggest that Social Sec...

We explored the effect of attribute framing on choice, labeling charges for environmental costs as either an earmarked tax or an offset. Eight hundred ninety-eight Americans chose between otherwise identical products or services, where one option included a surcharge for emitted carbon dioxide. The cost framing changed preferences for self-identified Republicans and Independents, but did not af...

The consumption of sugar-sweetened beverages has been linked to risks for obesity, diabetes, and heart disease1-3; therefore, a compelling case can be made for the need for reduced consumption of these beverages. Sugar-sweetened beverages are beverages that contain added, naturally derived caloric sweeteners such as sucrose (table sugar), high-fructose corn syrup, or fruit-juice concentrates, a...


 Income tax is a major component of state revenues, earmarked to finance the services provided by government. taxes have significant impact, among other things, on economic growth and income distribution. According theory, personal tax—perceived as progressive tax—is main policy tool governments developed countries aimed at reducing inequality in The Israeli in- come has been through refo...

® The contents of this report reflect the views of the authors, who are responsible for the facts and the accuracy of the information presented herein. This document is disseminated under the sponsorship of the Department of Transportation University Transportation Centers Program, in the interest of information exchange. Abstract Over the last decade, state governments have experienced two rec...

This paper studies the effectiveness of tax amnesties and their impacts on capital taxation public spending. We leverage rich policy variation from Argentina, where left- right-wing governments implemented multiple programmes achieved varying success. After numerous failed enforcement efforts, its 2016 scheme reportedly revealed assets worth 21 per cent GDP—the world’s most successful amnesty. ...

It should not be assumed that earmarked donor funding automatically increases the allocation of developing-country resources towards programmes that yield the greatest health benefits. Sometimes it does, sometimes it does not--how the funding is designed can influence this. This is true particularly in the longer term, once the earmarked funding has ended. Even in the short term, total funding ...