Citizen AdvantageTM: Enhancing Economic Competitiveness Through e-Government is a Deloitte think piece that suggests we should take into account savings enjoyed by users when calculating the Return on Investment (ROI) of e-government projects. This focuses mainly on corporate regulatory compliance, which says something about the priorities of US e-government, but it is a useful thought in other areas that relate to citizens as people rather than corporations.
"One of the most powerful ways to reduce compliance costs is through electronic government. Web-enabling and streamlining permitting, licensing, and reporting requirements can save businesses and citizens considerable time and money..."
"Unfortunately, such benefits are rarely reflected in the evaluation of government IT investments. Most government Return on Investment (ROI) and business case methodologies don't measure the very real and quantifiable benefits that accrue to citizens and businesses from e-government investments. This needs to change."
via Tom

This may be a good idea.
But... could it be that Deloitte sells e-gov software/services which would be easier to sell if the ROI could be calculated as being higher?