Pictured: The incredible deep-sea glow worm called the 'Unicorn of the Sea' that can grow up to 100ft. 1  Deep sea divers have captured images of the elusive Pyrostremma spinosum in open water off the coast of Tasmania.
What is earmarked tax? In general terms, earmarked tax means that all or a fixed portion of revenues from a particular tax or levy are kept separate from general revenue and used exclusively for a specific government expenditure programme or specific activity.
There is a general consensus that earmarking benefit. taxes or user fees for related expenditures is an appropriate budgeting practice (e.g., earmarking. a special tax on highway fuels for construction and maintenance of highways). However, there. may be disagreement about what constitutes a benefit tax.