{"id":2347,"date":"2026-07-14T14:31:32","date_gmt":"2026-07-14T18:31:32","guid":{"rendered":"https:\/\/www.law.georgetown.edu\/gender-journal\/?page_id=2347"},"modified":"2026-07-14T14:46:54","modified_gmt":"2026-07-14T18:46:54","slug":"rethinking-the-nanny-tax-a-comparative-analysis-of-the-formalization-and-marketization-of-domestic-labor","status":"publish","type":"page","link":"https:\/\/www.law.georgetown.edu\/gender-journal\/in-print\/volume-xxvii-issue-3-spring-2026\/rethinking-the-nanny-tax-a-comparative-analysis-of-the-formalization-and-marketization-of-domestic-labor\/","title":{"rendered":"Rethinking the Nanny Tax: A Comparative Analysis of the Formalization and Marketization of Domestic Labor"},"content":{"rendered":"<p>The International Labour Organization reports that in 2024, the female labor force participation rate in the United States stood at 56.6%, only 7.5% higher than the global average of 49.1%.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_1' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_1'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>1<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_1' class='visually_hide'>Open footnote #1<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_1' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_1' tabindex='-1'>1<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #1 content: <\/span>Esteban Ortiz-Ospina, Sandra Tzvetkova, &amp; Max Roser, <em>Women\u2019s Employment<\/em>, OUR WORLD IN DATA, https:\/\/perma.cc\/L4G8-HLUJ (last updated Mar. 2024).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t Research indicates a negative correlation between women\u2019s participation in labor markets and the time demands of unpaid household services, which includes \u201ccare of person, housework and voluntary community work.\u201d\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_2' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_2'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>2<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_2' class='visually_hide'>Open footnote #2<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_2' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_2' tabindex='-1'>2<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #2 content: <\/span><em>Id.<\/em>\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t Scholars have long recognized the productive nature of household activities and the market value of productive household labor.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_3' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_3'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>3<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_3' class='visually_hide'>Open footnote #3<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_3' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_3' tabindex='-1'>3<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #3 content: <\/span>Nancy C. Staudt, <em>Taxing Housework<\/em>, 84 GEO. L.J. 1571, 1624\u201327 (1996).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t If incorporated into gross domestic product (GDP), it would have added approximately $3.8 trillion to the U.S. economy in 2010.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_4' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_4'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>4<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_4' class='visually_hide'>Open footnote #4<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_4' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_4' tabindex='-1'>4<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #4 content: <\/span><em>What is the Value of Household Work?<\/em>, U.S. DEP\u2019T OF COM., BUREAU OF ECON. ANALYSIS (Jun. 11, 2012), https:\/\/perma.cc\/KF8G-MNKQ.\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t<\/p>\n<p>Government support for the marketization of domestic work\u2014that is, shifting unpaid domestic work into the formal paid economy\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_5' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_5'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>5<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_5' class='visually_hide'>Open footnote #5<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_5' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_5' tabindex='-1'>5<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #5 content: <\/span>Nickela Anderson &amp; Karen D. Hughes, <em>The Business of Caring: Women\u2019s Self-Employment and<\/em>\n<em>the Marketization of Care<\/em>, 17 GENDER, WORK &amp; ORG. 381, 381\u201382 (2010) (defining marketization of care).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t\u2014could enhance productivity in both the private and public spheres while also alleviating the burden ounpaid domestic labor, advancing gender equality.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_6' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_6'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>6<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_6' class='visually_hide'>Open footnote #6<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_6' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_6' tabindex='-1'>6<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #6 content: <\/span><em>See<\/em> Sumika Yamane, <em>Gender equality, paid and unpaid care and domestic work: Disadvantages<\/em>\n<em>of state-supported marketization of care and domestic work<\/em>, 47 THE JAPANESE POL. ECON. 44, 44\u201345 (2021).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t For example, some European countries have taken steps in this direction by offering tax credits or deductions for outsourcing domestic work, paired with legal protections for domestic workers through formal contracts.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_7' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_7'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>7<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_7' class='visually_hide'>Open footnote #7<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_7' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_7' tabindex='-1'>7<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #7 content: <\/span><em>Id.\u00a0<\/em>at 50.\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t These policies offer a potential model for how states can both support families and safeguard labor rights. However, the marketization of domestic labor in the U.S. presents complex challenges due to its deep ties to race and immigration status.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_8' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_8'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>8<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_8' class='visually_hide'>Open footnote #8<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_8' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_8' tabindex='-1'>8<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #8 content: <\/span><em>See<\/em> Taunya Lovell Banks, <em>Toward a Global Critical Feminist Vision: Domestic Work and the<\/em>\n<em>Nanny Tax Debate<\/em>, 3 J. GENDER, RACE &amp; JUST. 1, 25 (1999).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t According to statistics published by the Economic Policy Institute, as of 2021, a majority (56.6%) of domestic workers were Black, Hispanic, or Asian American and Pacific Islander.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_9' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_9'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>9<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_9' class='visually_hide'>Open footnote #9<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_9' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_9' tabindex='-1'>9<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #9 content: <\/span>ASHA BANERJEE, KATHERINE DECOURCY, KYLE K. MOORE &amp; JULIA WOLFE, DOMESTIC WORKERS CHARTBOOK 2022: A COMPREHENSIVE LOOK AT THE DEMOGRAPHICS, WAGES, BENEFITS, AND POVERTY RATES OF THE PROFESSIONALS WHO CARE FOR OUR FAMILY MEMBERS AND CLEAN OUR HOMES 8\u20139 (Econ. Pol\u2019y Inst. 2021), https:\/\/perma.cc\/A44J-QCDM.\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t Additionally, foreign-born noncitizens were overrepresented in all domestic worker occupations, particularly in the house cleaner sector, where they constitute 49.9% of workers.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_10' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_10'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>10<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_10' class='visually_hide'>Open footnote #10<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_10' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_10' tabindex='-1'>10<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #10 content: <\/span><em>Id<\/em>. at 12\u201313.\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t<\/p>\n<p>How can tax and immigration policies be designed to formalize and marketize domestic labor while protecting workers\u2019 rights and preventing stereotypes of servitude? In this context, formality refers to economic activities regulated by the government, including tax compliance and labor regulations.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_11' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_11'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>11<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_11' class='visually_hide'>Open footnote #11<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_11' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_11' tabindex='-1'>11<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #11 content: <\/span>Ariel Jurow Kleiman, Shayak Sarkar, &amp; Emily Satterthwaite, <em>Taxing Nannies<\/em>, 110 IOWA L. REV.\n111, 114 (2024).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t In contrast, informality involves under-the-table payments\u2014wages paid in cash without official records or tax reporting\u2014with minimal government oversight and tax enforcement, often resulting in precarious and unprotected working conditions.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_12' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_12'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>12<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_12' class='visually_hide'>Open footnote #12<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_12' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_12' tabindex='-1'>12<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #12 content: <\/span><em>Id<\/em>. at 114\u201315; Luis Eduardo Guarnizo &amp; Guadalupe Rodriguez, <em>Paid domestic work, globalization, and informality<\/em>, 23 POPULATION SPACE PLACE 1, 3 (2017).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t Domestic work includes not only childcare but also cleaning, laundry, elder care, and other household services. Currently, the domestic work industry in the U.S. remains largely informal.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_13' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_13'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>13<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_13' class='visually_hide'>Open footnote #13<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_13' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_13' tabindex='-1'>13<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #13 content: <\/span><em>See<\/em> Kleiman, Sarkar, &amp; Satterthwaite, <em>supra<\/em> note 11, at 114; <em>see also<\/em> Guarnizo &amp; Rodriguez, <em>supra<\/em>\nnote 12, at 12 (concluding that domestic work is informal across the board in the Sacramento area).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t Despite the growing demand for childcare and the aging population, the country is facing what the National Domestic Workers Alliance (NDWA) refers to as a \u201ccare crisis.\u201d\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_14' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_14'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>14<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_14' class='visually_hide'>Open footnote #14<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_14' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_14' tabindex='-1'>14<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #14 content: <\/span><em>Transforming Care Work<\/em>, NAT\u2019L DOMESTIC WORKERS ALL., https:\/\/perma.cc\/TP7B-F6BL.\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t Specifically, low-income households\u2014especially those headed by single working mothers\u2014have limited access to care and are forced to shoulder a \u201cdouble workday,\u201d balancing paid employment with household labor.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_15' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_15'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>15<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_15' class='visually_hide'>Open footnote #15<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_15' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_15' tabindex='-1'>15<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #15 content: <\/span><em>Id<\/em>.; Staudt, <em>supra<\/em> note 3, at 1581; Guarnizo &amp; Rodriguez, <em>supra<\/em> note 12, at 12 (\u201cWhile household\ncare deficit is experienced by almost half the households sampled, only those with resources are able to pay for domestic work.\u201d).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t At the same time, domestic workers are underpaid, vulnerable to exploitation, and, for undocumented workers, face the added challenges around immigration.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_16' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_16'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>16<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_16' class='visually_hide'>Open footnote #16<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_16' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_16' tabindex='-1'>16<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #16 content: <\/span><em>Transforming Care Work<\/em>, <em>supra<\/em> note 14; Banks, <em>supra<\/em> note 8, at 31; <em>see also<\/em> Kleiman, Sarkar, &amp;\nSatterthwaite, <em>supra<\/em> note 11, at 154\u201355 (discussing why certain nannies prefer informality).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t Given the potential for formalizing and marketizing care work to increase GDP, advance gender equity and alleviate the care crisis, there is a clear need for reform. Policy solutions\u2014specifically reforms to tax credits for families hiring domestic help and more inclusive immigration policies\u2014 could enhance tax compliance, expand access to care services, and improve conditions for domestic workers, especially foreign non-citizens.<\/p>\n<p>Part I of this Note explores the complexities of the \u201cNanny Tax,\u201d the federal and state employment tax obligations placed on families who hire domestic workers.\n\t\t<span class='js-footnote footnote'>\n\t\t\t<button type='button' aria-controls='abstract_footnote_2347_17' class='footnote_inline_btn js-footnote-toggle-btn' aria-describedby='footnote_btn_text_abstract_footnote_2347_17'>\n\t\t\t\t<sup class='footnote_inline_btn_number'>17<\/sup>\n\t\t\t\t<span id='footnote_btn_text_abstract_footnote_2347_17' class='visually_hide'>Open footnote #17<\/span>\n\t\t\t<\/button>\n\t\n\t\t\t<cite id='abstract_footnote_2347_17' class='footnote_content_cite js-footnote-content'>\n\t\t\t\t<span class='footnote_content_wrap'>\n\t\t\t\t\t<button type='button' class='footnote_content_number js-footnote-toggle-btn' aria-controls='abstract_footnote_2347_17' tabindex='-1'>17<\/button>\n\t\n\t\t\t\t\t<span class='footnote_content_wrap_inner'>\n\t\t\t\t\t\t<span class='footnote_content'>\n\t\t\t\t\t\t\t<span class='visually_hide'>Footnote #17 content: <\/span>Brian Erard, <em>Who Is Minding the Nanny Tax?<\/em>, 2018 IRS-TPC RSCH. CONF. 189, 189 (defining the \u201cNanny Tax\u201d).\n\n\t\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\n\t\n\t\t\t\t\t\t<span class='footnote_close_btn_wrap'>\n\t\t\t\t\t\t\t<button type='button' class='footnote_close_btn js-footnote-close-btn' aria-label='Back to content'>close<\/button>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/cite>\n\t\t<\/span>\n\t It highlights the tax\u2019s low compliance rates and the limited legal protections afforded to domestic workers, particularly non-citizen laborers. Part II offers a comparative analysis of domestic labor policies in Sweden and Canada, examining their approaches to taxation, labor protections, and the intersection of migration and care work. Drawing on Sweden\u2019s model for industry formalization and Canada\u2019s approach to immigration, Part III proposes a hybrid model for the U.S. This model advocates for refundable tax credits, which would make care services more affordable for families with the most need, and the passage of a National Domestic Workers Bill of Rights. Furthermore, creating a pathway to citizenship for migrant workers would strengthen labor protections and promote long-term stability. Ultimately, this Note calls for a reimagining of the Nanny Tax to establish a more equitable, accessible, and formalized domestic labor system.<\/p>\n<p><a href=\"https:\/\/www.law.georgetown.edu\/gender-journal\/wp-content\/uploads\/sites\/20\/2026\/07\/27.3-Wu.pdf\">Continue reading Rethinking the Nanny Tax: A Comparative Analysis of the Formalization and Marketization of Domestic Labor<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Labour Organization reports that in 2024, the female labor force participation rate in the United States stood at 56.6%, only 7.5% higher than the global average of 49.1%. 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