A1. Guidelines for Public Sector Managers on Setting Prices
Richard M. Bird and Thomas Tsiopoulos of the International Centre for Tax Studies at the University of Toronto prepared this paper, in consultation with staff of Treasury Board of Canada, Secretariat. This paper sets out the views of prominent practitioners in the fields of economics and public finance on issues such as when user fees are appropriate; what features distinguish public and private goods; and what approaches departments should follow in establishing user fees. In addition, this paper should contribute to a better understanding of user fees and foster better communication between departments and their paying clients.