Others take a pragmatic view that the application of proceeds to popular local purposes can defuse opposition to the introduction of a new tax of this nature. The case for earmarking proceeds of the pollution tax to funding a new Environmental Fund in Georgia is made separately. However, such diffuse (“non-point source”) pollution is difficult to monitor and control directly, where it results from the activities of many farmers dispersed over a large area of the country (Nath, 1998).