Thursday, August 10, 2023
Gondwe: The Tax-Invisible Labor Drawback: Care, Work, Kinship, And Earnings Safety Applications In The IRC
Nyamagaga Gondwe (Wisconsin; Google Scholar), The Tax-Invisible Labor Drawback: Care, Work, Kinship, and Earnings Safety Applications within the IRC, 102 B.U. L. Rev. 2389 (2022) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) right here):
For the reason that mid-Nineteen Nineties, American monetary help packages have more and more shifted to require proof of labor-market participation as a criterion for eligibility. This shift signaled a change from earlier public monetary help packages that had been principally distributed primarily based on unmet materials want.
The shift from need-based to income-tested monetary help packages has been lauded for growing labor pressure participation. However, on this shift, earnings safety packages have did not account for the labor of nonmarket care staff. These care staff, whose family manufacturing contributes precise worth, expertise each financial insolvency and tax invisibility within the face of help programs that don’t acknowledge care work as eligible labor. As a result of care work disproportionately falls to ladies in American houses, income-tested monetary help packages place an outsized pressure on ladies’s financial lives.
On this Article, I argue that earnings safety packages that fail to acknowledge nonmarket care labor undermine ladies’s financial autonomy by constraining their private labor selections. As well as, by finding earnings safety packages within the earnings tax system, policymakers enhance the gendered influence of racial capitalism.
I suggest that if monetary help packages proceed to require proof of labor, then these packages ought to account for nonmarket labor as having equal standing with market-based labor.
https://taxprof.typepad.com/taxprof_blog/2023/08/gondwe-the-tax-invisible-labor-problem-care-work-kinship-and-income-security-programs-in-the-irc.html
