| Of course, New Zealand does not separate out hypothecated social security taxes. |
| Such a free-rider effect encourages some to propose some sort of hypothecated infrastructure tax. |
| Subsequently, other States hypothecated fuel franchise fees until they were struck down as unconstitutional. |
| In most OECD countries these contributions are made through hypothecated taxes. |
| Fuel taxes are not hypothecated in most other countries, but instead contribute to general revenue. |
| According to the Court, Quebec refundable tax credits could not be hypothecated, which reduced the asset base that could be used for financing. |
