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Financing social protection in OECD countries: Role and uses of revenue earmarking

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/financing-social-protection-in-oecd-countries_0d53155c-en.html
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In many OECD countries, the majority of social spending is financed from earmarked revenues, and a large share of revenues earmarked for any type of government spending is used for social purposes. Tying revenue sources to specific expenditure categories has a number of potential advantages and weaknesses. These trade-offs depend on the design and...
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