Using Capital Budgeting for Managing E-Government Expenditures

Abstract

This article offers government officials, particularly local officials, a plan to finance their technological infrastructure. Our proposition of a fee-based financing structure rests on the guiding principles of capital financing, primarily the principle of equity.

Keywords:

• capital budgeting
• e-government
• Internet financing

Notes

*Data in this article are considered current as of the date the article was accepted for publication in 2005. Earlier versions of this paper were presented at the Association for Budgeting and Financial Management conference in Chicago, Illinois (October 2004) and appear in The Handbook of Public Sector Economics (Taylor and Francis, 2005). Finally, the authors thank an anonymous reviewer for his/her insightful comments.

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