This Article focuses specifically on.tax-transfer integration of work-related child care assistance. Part I discusses the current child care assistance available to low-income workers through direct transfer programs and through the income tax system. Part II describes the need for increased child care funding and the failure of current welfare reform proposals to meet that need. Part III examines the theoretical and practical issues that must be addressed before the tax system is used as a mechanism for delivering increased child care assistance. to low-income families. Part IV critiques a proposed funding mechanism that would redirect tax benefits to lower income taxpayers by eliminating the child care tax credit for middle- and upper-income taxpayers.
Mary L. Heen, Welfare Reform, Child Care Costs, and Taxes: Delivering Increased Work-Related Child Care Benefits to Low-Income Families, 13 Yale L. & Pol'y Rev. 173 (1995).