To File or Not to File: Tax Compliance Among Undocumented Immigrant Workers
American University Washington College of Law, Business Law Brief, 3 Bus. L. Brief (Am. U.) 23 (2007)
5 Pages Posted: 8 Mar 2023
Date Written: March 9, 2007
Abstract
Tax compliance among the general working public is a complex issue. Tax compliance among undocumented immigrant workers, in particular, is exceedingly complex. This article explores the tensions circling the immigration debate with respect to tax policy and examines whether undocumented immigrants are materially participating in the basic American obligation of “filing” taxes, which is not synonymous with “paying” taxes. The article discusses the disparate yet connected roles of the three major U.S. agencies simultaneously charged with tax compliance, immigration enforcement and social security benefit reconciliation.
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