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100   $a20080530d2008      ua             0
101 0 $aeng
135   $aurmn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aFederal user fees$b[electronic resource] $ea design guide : report to Congressional requesters /$fUnited States Government Accountability Office
210  1$a[Washington, D.C.] :$cU.S. Govt. Accountability Office,$d[2008]
215   $aii, 44 pages $cdigital, PDF file
300   $aTitle from title screen (viewed on May 30, 2008).
300   $a"May 2008."
300   $aPaper version available from: U.S. Govt. Accountability Office, 441 G St., NW, Rm. LM, Washington, D.C. 20548.
300   $a"GAO-08-386SP."
320   $aIncludes bibliographical references.
330   $aGAO 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.
517   $aFederal user fees 
606   $aUser charges$xGovernment policy$zUnited States
615  0$aUser charges$xGovernment policy
801  0$bEJB
801  1$bEJB
801  2$bGPO
906   $aBOOK
912   $a9910696731103321
996   $aFederal user fees$93437468
997   $aUNINA