UMass Amherst economist Catherine Haskins did a study of off-the-books household work, which includes nannies and housekeepers, and part of me really IS shocked, shocked to hear there are so many nannies under the table:
Her analysis, which includes consideration of previous research and an ethnographic study of household employers and employees in Washington, shows how economic self-interest and tax-filing complexities combine to foster employer preference for what are politely called informal arrangements.Haskins estimates between 80 and 97% of employers were paying nannies off the books in 2006. That's basically everyone--or everyone.
Even when they're annoying or transparently self-justifying, the NYT's comments are pretty good. Because, I'm sorry, but it really is not that much of a burden to file tax forms.
Nannies Under The Table [nyt economix blog]