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...
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详细
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1989/12/31
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政策研究报告
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WPS322
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1
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1
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2010/07/01
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Earmarking government revenues : does it work ?
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general budget