Higher Education Loans and Tax Evasion:A Response to Perceived Unfairness
Date
2007
Authors
Ahmed, Eliza
Braithwaite, Valerie
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Blackwell Publishing Ltd
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.
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Law and Policy
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Journal article
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2037-12-31
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