Francine J. Lipman, MBA, LLM, Professor of Law, Business and Economics at Chapman University, wrote in a Spring 2006 Tax Lawyer essay titled "Taxing Undocumented Immigrants: Separate, Unequal and Without Representation":

“Americans believe that undocumented immigrants are exploiting the United States’ economy. The widespread belief is that illegal aliens cost more in government services than they contribute to the economy. This belief is undeniably false… [E]very empirical study of illegals’ economic impact demonstrates the opposite: undocumenteds actually contribute more to public coffers in taxes than they cost in social services. Moreover, undocumented immigrants contribute to the U.S. economy through their investments and consumption of goods and services; filling of millions of essential worker positions resulting in subsidiary job creation, increased productivity and lower costs of goods and services; and unrequited contributions to Social Security, Medicare and unemployment insurance programs. Eighty-five percent of eminent economists surveyed [according to the Dec. 1995 study by Julian L. Simon, “Immigration, the Demographic & Economic Facts,” of the Cato Institute and the National Immigration Forum] have concluded that undocumented immigrants have had a positive (seventy-four percent) or neutral (eleven percent) impact on the U.S. economy.”

Spring 2006