search query: @indexterm TAX POLICY / total: 92
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Author: | Bös, D. |
Title: | Earmarked taxation: welfare versus political support |
Journal: | Journal of Public Economics
2000 : MAR, VOL. 75:3, p. 439-462 |
Index terms: | Taxation Tax policy Public finance |
Language: | eng |
Abstract: | This paper deals with earmarked taxation in a framework, where the parliament monitors a taxing authority and a spending authority, but faces hidden action and hidden information of these two authorities. This approach is compared with the traditional public-finance approach of a monolithic fully informed planner. |
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