Skip to main content

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

Buy Article:

$51.00 plus tax (Refund Policy)


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.

Document Type: Research Article


Affiliations: 1: Research School of Social Sciences,ANU, Assistant Director in the Research,Evaluation and Legislation Group,Department of Employment and Workplace Relations. 2: Centre for Tax System Integrity,and is now head of the Regulatory Institutions Network (RegNet) Australian National University.

Publication date: 2007-01-01

  • Access Key
  • Free ContentFree content
  • Partial Free ContentPartial Free content
  • New ContentNew content
  • Open Access ContentOpen access content
  • Partial Open Access ContentPartial Open access content
  • Subscribed ContentSubscribed content
  • Partial Subscribed ContentPartial Subscribed content
  • Free Trial ContentFree trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more