Earmarking in Theory and Korean Practice

In the first part of this paper we present a non-technical analysis of earmarking. We then briefly review some international experience with earmarking and its apparent results. The main new contribution of the paper is the concluding description and evaluation of the nature, efficacy, and effects of earmarking in Korea.

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Year of publication:	2005-06
Authors:	Bird, Richard M ; Jun, Joosung
Institutions:	Rotman Institute for International Business, Rotman School of Management
Subject:	earmarking \| benefit taxation \| Korea

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Extent:	application/pdf
Series:	International Tax Program Papers.
Type of publication:	Book / Working Paper
Notes:	Number 0513 47 pages longPages
Classification:	H29 - Taxation, Subsidies, and Revenue. Other ; H59 - National Government Expenditures and Related Policies. Other
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005642051