ABSTRACT
This chapter explains the equity or fairness of e-government technology expenditures. Governments — national, state, county, municipal — have Web sites, although some are better organized and more user friendly than others. The immediacy of benefits and incidence at each phase, however, affects equity. Immediacy of benefits refers to the immediate consumption of the e-government development spending or the resemblance of the spending to investment in e-government development. Financing techniques differ for consumption and investment spending and, for the different phases of e-government development. The use of financial analysis helps us take into account the financial burdens allocated according to ability to pay and benefits received of the investments in the technology. Tax structures may complicate the equity problems of e-government spending. Most technology projects are unfit for long-term bonds due to a shorter life span, so some governments are leasing technology. In addition to charging a fee, governments are outsourcing the production of certain online services.
