Financing Public Services
Taxes, User Pay or Other Forms of Service Delivery?

Against the background of the public finance crisis and in order to meet the requirements for a better quality of public services worldwide, forms of providing and financing public services have altered in various ways: taxes, subsidies, user pay or other forms of service delivery, including mixed financing, have been employed. A central question for this book is, which forms of financing public services are used or should be used? (excerpt from Introduction)

Preface

Introduction
Some Issues on Delivery of Public Services
by Toru Sakurai

PART ONE
Chapter 1
A General Approach to Business and Public Service Financing
by Peter Eichhorn

Chapter 2
Financing Public Services: The Canadian Experience
by H. Ian Macdonald

PART TWO
Chapter 3
Innovative Public Sector Management through Public Service Delivery: The Case Study of an Italian Special Autonomous Region
by Hiroko Kudo

Chapter 4
Evaluating the Regionalization Policy in Japanese Water Services: A Case Study of the Tokyo Metropolitan Area
by Jiro Uno

Chapter 5
The Development of Sewerage Management Systems in Japan, from an Environmental and Historical Perspective
by Kentaro Azuma

Chapter 6
The Effects of Regulation: The Electricity Industry in Japan
by Tatsuo Kinugasa

Chapter 7
Financing Rural Railway Services Using Complementary Currencies: A Proposed Plan in Hokkaido
by Hitoshi Shimomura

Chapter 8
The Commercialization of Telecommunication and Postal Services in Botswana
by Dorothy Mpabanga

Chapter 9
Public Private Partnerships in Indian Airports
by David Barrows, Ashlee Goodfellow, Bhanich Supapol and Sagar Tawde

Chapter 10
Performance-oriented Financing and its Impact on the Design of Management Accounting Systems in Psychiatric Hospitals: The Case of Germany
by Eveline H.usler and Dorothea Greiling

Chapter 11
The Impact of Research and Development Tax Credits on the Creation of Video Game Clusters
by David Barrows, Alexandre Pestov and Tom Wesson

CONCLUSION
Possibilities for Public Management
by Koichiro Agata