•  
  •  
 

The Business, Entrepreneurship & Tax Law Review

Authors

Ajay Gupta

Abstract

Any forcible deportation drive that the incoming Trump administration may undertake to remove some of the many millions of aliens illegally present in the country would be limited in scope, underscoring the importance of goading self-deportations for perceptibly reducing these aliens’ numbers by curtailing their employment opportunities. Based in part on Britain’s experience with eradicating child labor in the nineteenth century, the article proposes a scheme of private enforcement for rendering unemployable a large proportion of unauthorized aliens in the United States labor market today. The proposal comprises enacting a punitive tax on all compensation paid for the personal services or labor of such unauthorized aliens and enabling private enforcement of this tax. Implementing that proposal would require only minor amendments to the Internal Revenue Code and the False Claims Act. But together, those amendments would constitute a low-cost way of compelling employers to comply with E-Verify, which, in turn, would prod unauthorized aliens to self-deport. The article spells out and discusses the text for making those legislative changes, which could be adopted in a budget reconciliation bill. Noting that the proposal presented can be developed further to protect domestic wages from legally imported cheaper labor, the article urges deferring any such extensions until there is greater political consensus on curbing legal immigration.

First Page

24

Included in

Law Commons

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.