Tuition fees are charges made by the higher education institution (HEI) to the student for teaching and/or supervision. In recent years governments have been cutting the funding for HEI's whilst also increasing the numbers attending. This has resulted in severe strains on the infrastructure of the institution, rising class sizes and outdated facilities. The HEI's have been lobbying hard for increased funding to make up for these short falls, however, one of the options that some governments have considered as a way of increasing funding for higher education without increasing general taxation is through taxing the individual who receives the education. This has taken several forms whether up-front tuition fees which the student must pay before attending the course or through a graduate tax which the student pays after receiving the education.