If I’m understanding the concept correctly, in the USA we describe that kind of tax as “earmarked” which is a reference to folding the corner of a page in a book to mark your place.
> "Earmark" comes from the livestock term, where the ears of domestic animals were cut in specific ways so that farmers could distinguish their stock from others grazing on public land.
https://en.m.wikipedia.org/wiki/Earmark_(politics)