Document Number: 3813Earmarking tax revenues for education: Now you see them, now you donít - This 1998 article discusses how Ohio expenditures on education have dropped since establishing the lottery and earmarking the profits for education. The authors note that the problem with earmarking is that it is no substitute for political will. If the political will exists in the legislature to increase school funding, then earmarking would not be necessary; the legislature would simply appropriate more funds either by cutting other programs or increasing taxes. A fiscal gimmick like earmarking would be unlikely to force an unwilling legislature to allocate more net resources to schools. (Thomas Garrett and Robert Lawson, The Buckeye Institute for Public Policy Solutions, April 1998)...