Revenue can be politically earmarked, meaning that the Government explicitly states the use of the revenue, even though the revenue actually flows into the general budget and announced spending is made from that general budget. Although tight (or legal) earmarking of environmental tax revenue is prevalent in both developed and developing countries, the economic rationale for doing so is weak as it can excessively constrain the effective management of public finances (Jones, 2011). Tight earmarking is also undesirable because environmental tax revenue and necessary expenditures in a given area may not match up.