Higher Education Loans and Tax Evasion:A Response to Perceived Unfairness

Eliza Ahmed, Valerie Braithwaite

    Research output: Contribution to journalArticle

    Abstract

    Australian higher education funding policy has been a contentious and emotionally charged topic on the political agenda since the introduction of the Higher Education Contribution Scheme (HECS). Under HECS, students have options either to pay upfront or defer payment. This article examines the implications for the Australian Taxation Office, which has responsibility for debt collection among students who defer HECS payments. Results show that HECS debt undermines tax compliance directly, and indirectly through perceived injustice. The path model demonstrates how perceptions of government policy can shape cooperation with government in other spheres.
    Original languageEnglish
    Pages (from-to)121-136
    JournalLaw and Policy
    Volume29
    Issue number1
    DOIs
    Publication statusPublished - 2007

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