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Beneficiary charges are monies collected from the individual consumers of government services. An equitable beneficiary charge is one that minimizes adverse effects on the disadvantaged. The growing prominence of beneficiary charges in local government prompted a program of studies at RAND designed to explore the efficacy and equity of this method of financing public services. The present guide was prepared, with its summary of findings, as an aid for local governments that may contemplate adopting the equitable beneficiary-based finance (EBBF) approach. The body of this guide consists of questions and brief answers about EBBF. The aim is to lend practical assistance to local government officials and managers who are interested in exploring the promise of EBBF for their jurisdictions.

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