The World Health Organization has advocated the earmarking of health-related taxes to mobilize revenues to be spent on public health spending. While there are certain advantages and disadvantages in the use of earmarked taxes to fund healthcare, its ability to mobilize revenues will depend on...

This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings,...

In many OECD countries, the majority of social spending is financed from earmarked revenues, and a large share of revenues earmarked for any type of government spending is used for social purposes. Tying revenue sources to specific expenditure categories has a number of potential advantages and...

The research investigates the relative position of the Greek tonnage tax system internationally. The authors point that despite the regulatory framework remaining unchanged - since Greece was the first traditional maritime country to introduce this regime in the 1970s - total taxes paid by Greek...

Earmarked taxes (called cesses) imposed by the Indian federal government contribute to approximately one-tenth of the federal tax revenues. An analysis of their budgetary treatment reveals many inconsistencies including whether proceeds are maintained in the consolidated fund or extra-budgetary...

This paper explores the fungibility between earmarked local option sales taxes and general revenue. We predict that as the adjustment costs to the budget grow, there will be less compensation from general revenue. We use national county level data from 1983 to 2004 to examine the effects of...

Earmarked taxes called cesses are mandatory taxes specifically collected for earmarked public purposes. This article looks at the conceptual understanding of earmarking and then uses the Indian experience as a case study to examine how earmarking works in practice and the ensuing challenges. The...

Compared with the traditional public-finance approach of a monolithic fully informed planner, earmarking of taxation is less likely to be optimal if a principal-agent setting is considered, where taxing and spending are performed by two separate agents which are monitored by the parliament. We...

Die drastische Erhöhung der Freigrenze soll nach dem Willen der Bundesregierung 90 % der Zahler des Solidaritätszuschlags entlasten. Sie führt zudem dazu, dass die getrennte zu einer geringeren Steuerlast führen kann als die gemeinsame Veranlagung von Ehegatten, was einen starken fi...

You're probably familiar with the earmarking of selective consumption taxes in your state—for example, gas tax revenues may be dedicated to highway funding. However, tax revenues don't always “stick” to the program that they're earmarked to. This chapter shows how earmarked taxes can serve...

Die vorzeitige komplette und ersatzlose Abschaffung des Solidaritätszuschlags ist mehr noch als die schrittweise Abschaffung des Solidaritätszuschlags kritisch zu sehen. Das gilt erstens aus verteilungspolitischer Sicht. Da nahezu das gesamte Aufkommen des Solidaritätszuschlags von der oberen...

Der Ausbau der Erneuerbaren Energien zur Stromerzeugung wird in Deutschland durch die EEG-Umlage gefördert. Die Umlage belastet alle Stromverbraucher, unab-hängig davon, ob sie erneuerbar oder fossil erzeugten Strom nutzen. Auch die zu-nehmenden Netzausbaukosten werden auf die Stromverbraucher...

Die Belastung mit Steuern und Abgaben hat seit 2010 deutlich zugenommen. Laut einer neuen RWI-Studie müssen bereits Arbeitnehmerhaushalte mit einem Bruttoeinkommen zwischen 40.000 und 50.000 Euro pro Jahr rund 48% ihres Einkommens an den Staat abgeben. Diese hohe Belastungsquote steigt auch bei...

To combat a growing obesity problem, Mexico imposed a nationwide tax on drinks with added sugar, popularly referred to as a "soda tax," effective January 2014. Since the tax took effect nationwide, there is no conventional control group that can be used as a baseline to estimate how the tax...

To combat a growing obesity problem, Mexico imposed a nationwide tax on drinks with added sugar, popularly referred to as a "soda tax," effective January 2014. Since the tax took effect nationwide, there is no conventional control group that can be used as a baseline to estimate how the tax...

To combat a growing obesity problem, Mexico imposed a nationwide tax on drinks with added sugar, popularly referred to as a “soda tax,” effective January 2014. I analyze data on taxed and untaxed products collected as part of Mexico's Consumer Price Index program to estimate how prices...

Vor dem Hintergrund der Schuldenbremse und der anstehenden Föderalismusreform wird diskutiert, wie die Einnahmesituation der Bundesländer verbessert werden kann. Ein Vorschlag ist die Integration des Solidaritätszuschlags in die Einkommen- und Körperschaftsteuer. Michael Broer analysiert,...

Im September 2013 kündigte die mexikanische Regierung ein starkes und gemeinsames Vorgehen gegen Übergewicht und Diabetes an und rief dabei ein umfassendes Massnahmenpaket aus. Ein weltweites Echo erhielt die geplante Einführung der "Fettsteuer" auf sehr kalorienhaltiges Essen und refrescos -...

A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...

A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...

Wie mit dem Solidaritätszuschlag 25 Jahre nach der Wiedervereinigung umgegangen werden soll, ist umstritten. Vieles spricht für eine Integration in den Einkommensteuertarif. Sven Stöwhase und Martin Teuber haben im Dezemberheft 2014 des Wirtschaftsdienst auf die Verteilungswirkungen bei einer...

A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...

To combat a growing obesity problem, Mexico imposed a nationwide tax on drinks with added sugar, popularly referred to as a "soda tax," effective January 2014. I analyze data on taxed and untaxed products collected as part of Mexico's Consumer Price Index program to estimate how prices responded...

A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...

In legislation, to earmark means roughly to designate (through a statutory provision or an accompanying committee report) certain appropriated funds for narrow (nearly always geographically-delimited) purposes that appear to benefit particular interests. Policymakers, civil society...

Fiscal policies are an especially promising lever for reducing the burden of non-communicable diseases and injuries. On World No Tobacco Day 2014, World Health Organization (WHO) repeated with greater intensity its well-known proposal on raising tobacco taxes to encourage users to stop or reduce...

The Article draws on public choice theory to argue that the manner in which the federal income tax distributes its costs and its benefits undergirds the massive fiscal crises that the federal government is now experiencing. Then, this Article offers recent historical evidence on 1500 state-level...

Im Rahmen der Bund-Länder-Gespräche zur Neufassung des Finanzausgleichs im September 2014 wurde unter anderem vorgeschlagen, den Solidaritätszuschlag mit dem Auslaufen des Solidarpakts im Jahr 2019 formell in den Einkommensteuertarif zu integrieren. Wenn diese Reform möglichst...