Definition: Earmarked taxes

Category: ESSPROS Manual

Earmarked taxes are the proceeds from taxes and levies which, by law, can be used only to finance social protection.

This definition is identical in versions 1996, 2008 and 2011 of the Manual Eurostat, "ESSPROS Manual 2008"Eurostat, "ESSPROS Manual 1996"
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011