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

Ahmed, Eliza; Braithwaite, Valerie


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...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Law and Policy
DOI: 10.1111/j.1467-9930.2007.00249.x


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