Earmarking for Health From Theory to Practice

This paper discusses the theoretical foundations of earmarking, and it analyses country experience with earmarking for health and its impact on health sector budgets and the broader fiscal environment. The goal is to provide useful information to health and finance authorities, and to the international partners who support them, on the practical realities of designing, adopting and implementing earmarking policies. It highlights key characteristics of this tool and important factors to consider before deciding whether to implement earmarking for health.