Hypothecated tax

The hypothecation of a tax (also known as the ring fencing or ear marking of a tax) is the dedication of the revenue from a specific tax for a particular expenditure purpose.Hypothecation is the pledging of assets only.

A 2010 report by the World Health Organization offered four arguments in support of hypothecated taxes for health:

A 2012 report by the Mercatus Center criticises dedicating tax revenues to specific expenditures on the basis that it can be used by policymakers to mask increases in total government spending.

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