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Francine J. Lipman, MBA, LLM, Professor of Law at Chapman University School of Law, in the Spring 2006 Harvard Latino Law Review article "Taxing Undocumented Immigrants: Separate, Unequal and Without Representation," wrote:

“[U]ndocumenteds actually contribute more to public coffers in taxes than they cost in social services…

[E]ach year undocumented immigrants add billions of dollars in sales, excise, property, income and payroll taxes, including Social Security, Medicare and unemployment taxes, to federal, state and local coffers. Hundreds of thousands of undocumented immigrants go out of their way to file annual federal and state income tax returns.

Yet undocumented immigrants are barred from almost all government benefits…Generally, the only benefits federally required for undocumented immigrants are emergency medical care, subject to financial and category eligibility, and elementary and secondary public education. Many undocumented immigrants will not even access these few critical government services because of their ever-present fear of government officials and deportation.

Undocumented immigrants living in the United States are subject to the same income tax laws as documented immigrants and U.S. citizens. However, because of their status most unauthorized workers pay a higher effective tax rate than similarly situated documented or U.S. citizens. Yet, these workers and their families use fewer government services than similarly situated documented immigrants or U.S. citizens…As a result, undocumented immigrants provide a fiscal windfall and may be the most fiscally beneficial of all immigrants.”

Spring 2006