Earmarking means taking all or a portion of total revenue from a tax or group of taxes and setting it aside or ‘protecting’ it for a designated expenditure purpose. Earmarking practices vary from ‘hard’ to ‘soft,’ and are associated with different levels of fiscal risk. At least 80, and likely more, countries earmark for health. However, earmarking is unlikely to bring a sustained net increase in revenue due to offsetting and can create rigidities...
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INFORMATION
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2020/12/01
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Fiche
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154865
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1
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1
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2021/02/22
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Disclosed
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Health Earmarks and Health Taxes : What Do We Know?
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