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The Ethics of Earmarking Taxes

Robert W. McGee
Florida International University - School of Accounting

Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1, Pp. 104-115, Winter 1999

Abstract:
Earmarking taxes - setting funds aside for special purposes - has its advantages and disadvantages. The literature focuses almost exclusively on technical aspects of earmarking. Practically nothing has been written about the ethical aspects of earmarking. This article explores some of the ethical issues that have been overlooked in the economics and public finance literature.

Keywords: ethics, earmarking, taxes, public finance

JEL Classifications: D63, H2

Accepted Paper Series

Date posted: December 20, 2000 ; Last revised: June 04, 2001

Suggested Citation

McGee, Robert W. , The Ethics of Earmarking Taxes. Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1, Pp. 104-115, Winter 1999. Available at SSRN: http://ssrn.com/abstract=251473 or doi:10.2139/ssrn.251473

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Contact Information

Robert W. McGee (Contact Author)

Florida International University - School of Accounting ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States