Published on March 17, 2026

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.