graduate payroll taxes are a better option in many circumstances (Colclough with
Lewin 1993).
2.5.4 Some conclusions
Charging user fees may be equivalent to increasing the level of taxation in the sense
that it is a compulsory contribution to revenue. It tends to be different in the sense that
it is typically at a flat rate rather than progressive with income. If it is not then its
administration becomes very complex. There is therefore a lot to be said for considering
first whether there is scope to increase revenue through increases in taxation that are
progressive with wealth before introducing substantial user fees. If there is a genuine
commitment by the state to educational provision and to increasing equity, then this is
probably the preferable strategy. It may be true that parents will part with a greater
proportion of their disposable income if they feel they are contributing directly to their
childrens' education however it is clear that the methods for achieving this must be
carefully considered and that approaches that may be appropriate where there is good
infrastructure, real parental choices between schools, and educationally sophisticated
parents cannot easily be transferred to locations where these conditions do not apply.
In conclusion this analysis of cost recovery options should not be taken to imply that
there is no case to be made for user charges. For higher education the case is very
different than at primary level. Living costs as opposed to learning costs can and
usually should be transferred on to students and their families. If some schools can
mobilise resources derived from their communities they should undoubtedly be
encouraged to use the variety of mechanisms available (Bray 1988). Financial
regulations should be constructed to reward initiative and simplify procedures so that
they are manageable and facilitating. Experience with mechanisms which generate
contributions from individuals and communities outside the public budget indicates
considerable disparities in the willingness and ability to contribute between
communities and these highlight an important limitation. Such approaches are only
attractive if they succeed in increasing resources in both an equitable and efficient way.
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