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graduate tax (H2)<br />A tax on the earnings of graduates imposed to recover the public expenditure incurred in financing college or university education. The tax is related to future earnings but there can be a 'tax holiday' covering the first few years of employment or until a threshold level of income has been reached. Proponents of the tax argue that it makes possible a greater expansion in the number of students; opponents assert that this increase in taxation will discourage participation in higher education.
<strong>Enrolled</strong> – The status of a student who has been admitted to an educational program or has completed an institution' s registration requirements.
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