Mark Littlewood writes for The Telegraph
Whether hypothecated, or specific, taxes don’t work for the NHS. In theory the UK already has a hypothecated tax in the form of National Insurance with a percentage of this earmarked for the health service. But in reality there is no relationship whatsoever between the amount raised in National Insurance and spending on the NHS. Spending on a particular service should not be driven by how much a particular tax rises.
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Further IEA Reading: Universal healthcare without the NHS