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Hypothecated tax : ウィキペディア英語版
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.〔(British House of Commons: Hypothecated taxation )〕 Hypothecation is the pledging of assets.
==Benefits==

A 2010 report by the World Health Organization offered four arguments in support of hypothecated taxes for health:〔(Hypothecation of tax revenue for health )〕
*Accountability and trust
*Transparency
*Public support
*Protecting resources

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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