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Social attitudes towards childcare responsibilities have come a long way in recent decades. However, entrenched views on gender roles often mean that the maternal care of children is still seen as optimal. When women with children need or choose to work outside the home, either as an employee or in carrying on a business, inevitably the vexed issue of childcare expenses comes up. Most women consider whether there are subsidies or concessions available to at least partially offset the costs of such expenses, accepting the fact that the tax system does not allow for a tax deduction against any income earned from outside work.  In this essay, we challenge taxpayers, especially those who bear the cost of childcare (mainly women), to reconsider whether those expenses should be a tax deduction or whether it is appropriate to accept a system that offers what are generally considered, and labelled, concessions and/or subsidies. The objective of this essay is to revisit the arguments surrounding the tax recognition of such expenses and to make two basic points: First, using the jurisdictions of the United States, the United Kingdom, Australia, and Canada, we argue that the reasoning in the cases is flawed and gender-biased. Second, we argue that the tax theory relating to childcare costs is opaque, enforces stereotypical constructs of working women, and has not kept pace with the changing nature of the economy.

Tax: Women, Work, and Family