July 30, 2026

Mizzou law professor offers new solution to strengthen the childcare workforce

A University of Missouri School of Law professor is reframing the national conversation about childcare, encouraging policymakers to invest in those who make the industry possible. In a new study, Lauren Shores Pelikan proposes directing tax benefits to childcare workers as a way to attract and retain the workforce needed to expand access to care. “My proposal is to shift some tax incentives to the provider side — not just to childcare businesses, but directly to childcare workers themselves,” Shores Pelikan said. “The goal is to get resources into the hands of the people providing care…

May 4, 2026

Professor Shores Pelikan discusses new paper on Tax Notes podcast

Professor Lauren Shores Pelikan recently appeared on the Tax Notes Talk podcast to discuss her forthcoming article, “Toddlers, investors, and Tax Policy.” Professor Shores Pelikan’s paper has been accepted for publication in a forthcoming issue of the Southern California Law Review. You can listen to the podcast episode here.

March 17, 2026

Professor Shores Pelikan presents paper at Arkansas faculty exchange

Professor Lauren Shores Pelikan presented her latest paper, “Toddlers, Investors, and Tax Policy,” at a faculty exchange hosted by the University of Arkansas School of Law. The article, which is forthcoming in the Southern California Law Review, examines U.S. federal childcare tax incentives in light of private equity’s increasing investment in the childcare market. You can read the full paper on SSRN here.