WOMEN, CHILDCARE, AND TAXATION
Author: CHAN, WINNIE
Source: King's Law Journal, Volume 10, Number 1, 1999 , pp. 71-92(22)
Publisher: Hart Publishing
Abstract:This article looks at a general case for subsidising children and childcare. It is argued that, as the Tax Credits Bill ostensibly recognises, children are a public good whose nurture the State ought to support. The article also looks at whether support should be directed to the subsidy of childcare for working parents or to the support of parents at home. The answer, it is argued, is both: a parent deserves support with respect to child care whether or not the parent is employed, and that structuring subsidies in order to bias the employment/homecare decisions of parents is inappropriate. Thirdly, the article considers these questions in the context of the present tax-benefit system. Both existing tax law and the new legislation distort the substitute childcare versus home care decision. Although many aspects of the legislation are welcome (including the improved coordination of tax and benefits), it is suggested that in this and certain other respects the mechanism of a means-tested tax credit is an imperfect one with which to subsidise childcare costs.
Document Type: Research Article
Publication date: January 1, 1999
- Until 2007 the King's Law Journal was known as the King's College Law Journal. It was established in 1990 as a legal periodical publishing scholarly and authoritative Articles, Notes and Reports on legal issues of current importance to both academic research and legal practice. It has a national and international readership, and publishes refereed contributions from authors across the United Kingdom, from continental Europe and further afield (particularly Commonwealth countries and USA). The journal includes a Reviews section containing critical notices of recently published books.
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