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Tax earmarking and grass-roots accountability
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Dhillon, Amrita and Perroni, Carlo (2001) Tax earmarking and grass-roots accountability. Economics Letters, Vol.72 (No.1). pp. 99-106. doi:10.1016/S0165-1765(01)00412-8
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Official URL: http://www.sciencedirect.com/science/article/B6V84...
Abstract
We ask whether tax earmarking can foster accountability in public provision of goods and services when consumers can privately monitor provision. We show that earmarking
can raise the stakes that consumers have in monitoring public provision independently of how taxes are earmarked, because it introduces a more direct linkage between monitoring and taxes paid.
| Item Type: | Journal Item | ||||
|---|---|---|---|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions | ||||
| Divisions: | Faculty of Social Sciences > Economics | ||||
| Library of Congress Subject Headings (LCSH): | Taxation, Accountability | ||||
| Journal or Publication Title: | Economics Letters | ||||
| Publisher: | Elsevier | ||||
| ISSN: | 0165-1765 | ||||
| Official Date: | July 2001 | ||||
| Dates: |
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| Volume: | Vol.72 | ||||
| Number: | No.1 | ||||
| Page Range: | pp. 99-106 | ||||
| DOI: | 10.1016/S0165-1765(01)00412-8 | ||||
| Status: | Peer Reviewed | ||||
| Access rights to Published version: | Open Access | ||||
| Related URLs: |
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