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Research Projects and Surveys

Emotionally Intelligent Policy? Taxation and Graduates' Reactions to Higher Education Funding

In 2000, the Centre conducted a survey of new graduates in the Australian Capital Territory, The Graduates' Hopes, Visions and Actions Survey.

The project mission was to give graduates a say on the HECS Scheme, how paying off the loan on their tertiary education was affecting them, and how it influenced their views of the government agency with the responsibility of debt collection, the Australian Taxation Office.

This work illustrates the effects of policy developed by one arm of government on the administrative effectiveness of another.

Data from the Community Hopes, Fears and Actions Survey was also used to examine the effect of HECS and child support on taxpaying behaviour.

Chief Investigator

Dr Eliza Ahmed

Data Sets

The Graduates' Hopes, Visions and Actions Survey: "giving Australian graduates a say on the HECS Scheme".
(findings full version pdf)   
(survey form pdf)

The Community Hopes, Fears and Actions Survey (CHFAS)

Key Publications

Ahmed, E. & Braithwaite, V.
Higher education loans and tax evasion: A response to perceived unfairness, Law and Policy 29(1) 2007:121-136.

Ahmed, E. & Braithwaite, V.
A need for emotionally intelligent policy: linking tax evasion with higher education funding, Legal and Criminological Psychology 10(2) 2005: 291-308.
(pdf version)

Braithwaite, V. & Ahmed, E.
A threat to tax morale: the case of Australian higher education policy, Journal of Economic Psychology 26 2005: 523-540.
(pdf version)

Ahmed, E. & Braithwaite, V.
When tax collectors become collectors for child support and student loans: Jeopardizing or protecting the revenue base? Kyklos 3 2004: 303-326.
(pdf version)

 

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