| Notes: | Title from title screen (viewed on May 30, 2008).
"May 2008."
Paper version available from: U.S. Govt. Accountability Office, 441 G St., NW, Rm. LM, Washington, D.C. 20548.
"GAO-08-386SP."
Includes bibliographical references.
Mode of access: Internet from GAO web site. Address as of 5/30/08: http://www.gao.gov/new.items/d08386sp.pdf; current access available via PURL.
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| Summary: | GAO was asked to study how user fee design characteristics may influence the effectiveness of user fees. Specifically, GAO examined how the four key design and implementation characteristics of user fees -- how fees are set, collected, used, and reviewed -- may affect the economic efficiency, equity, revenue adequacy, and administrative burden of cost-based fees. GAO reviewed economic and policy literature on federal and nonfederal user fees, including prior GAO work, and used relevant case examples to illustrate different types of design elements and the impacts they may have.
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