Is the IRS the Solution to Illegal Immigration?

31 Pages Posted: 17 Nov 2009

See all articles by Katherine D. Black

Katherine D. Black

Utah Valley University

Steve Black

Texas Tech University School of Law; University of Houston Law Center

Ryan H. Pace

Weber State University (WSU)

Date Written: November 17, 2008

Abstract

Recent immigration debates leave two concerns. The first issue is how to get immigration reform to work, and the second is how to fund it.

This article proposes an answer to both concerns. Instead of focusing on the immigrants themselves, we focus on the U.S. businesses that are currently violating the law. By denying all deductions to businesses that hire illegal immigrants, the profitability of hiring undocumented workers for below minimum wage will be removed.

In turn, this will remove one of the key motivators to illegal immigration - jobs. And it can be done in a revenue positive manner, instead of costing U.S. taxpayers billions of dollars.

Keywords: tax, income tax, immigration, reform, illegal immigration

JEL Classification: H20, H24, H25, H26

Suggested Citation

Black, Katherine D. and Black, Steve and Pace, Ryan H., Is the IRS the Solution to Illegal Immigration? (November 17, 2008). William Mitchell Law Review, Vol. 35, No. 309, 2008. Available at SSRN: https://ssrn.com/abstract=1507838

Katherine D. Black

Utah Valley University ( email )

800 West University Parkway
Orem, UT 84058-5999
United States

Steve Black (Contact Author)

Texas Tech University School of Law ( email )

3311 18th Street
Lubbock, TX 79409
United States
8068341604 (Phone)

University of Houston Law Center ( email )

4604 Calhoun Road
Houston, TX 77204
United States

Ryan H. Pace

Weber State University (WSU) ( email )

3802 University Circle
Ogden, UT 84408
United States

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