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When tax collectors become collectors for child support and student loans: jeopardizing the revenue base?

Ahmed, Eliza; Braithwaite, Valerie


This paper investigates the relationship between making additional payments to the state for student loan (via the Higher Education Contribution Scheme) and child support (via the Child Support Scheme) and compliance with tax law. Data are taken from the Community Hopes, Fears, and Actions Survey based on a random sample of 2040 individuals. Additional payments were found to pose a compliance problem for tax authorities. At the same time, this study demonstrated that perceived deterrence, moral...[Show more]

CollectionsANU Research Publications
Date published: 2004
Type: Journal article
Source: Kyklos, 3, 303-326. (2004)
DOI: 10.1111/j.0023-5962.2004.00256.x
Access Rights: Open Access


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