Roads cover a significant fraction of the land area in many municipalities. The public provision of roads means this land is exempt from the local property tax. Transferring roads from public to private ownership would not only remove maintenance costs from city budgets, but increase potential property tax revenue as well. This paper calculates the value of the land occupied by roads in sample ...

The English Department of Health proposes to allow people who need continuing care to purchase the services and equipment they think are most appropriate through personal budgets.Yet the Netherlands, which has had a similar system, is in the process of restricting it in the light of problems that have arisen. Ewout van Ginneken, Peter P Groenewegen, and Martin McKee examine what has gone wrong ...

(Y.H. Com. 6) state that a system of rationing departments is valuable as a moral factor in keeping down expenditure, and that every hospital should prepare an annual budget. The subject of budgets is one of considerable importance to hospitals, especially so at the present time when strenuous efforts are being made to keep expenditure down as low as possible without in any way impairing effici...

What is the future of education as computer technology exacerbates the divide between education as a business and education as a philosophy? Educational institutions, regardless of size, public/private charter or funding source, are faced with increasingly business-like budgeting pressures. Technology has already removed many barriers to increased competition, such as geographic proximity, and ...