The Strange History of Employer-Sponsored Child Care: Interested Actors, Uncertainty, and the Transformation of Law in Organizational Fields

American Journal of Sociology

Volumn 109, Issue 3, 2003, Pages 606-649

  Kelly, Erin L ^a,b  

^a UNIVERSITY OF MINNESOTA   (United States)

^b 909 Social Sciences   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 1842478872     PISSN: 00029602     EISSN: None     Source Type: Journal    
DOI: 10.1086/379631     Document Type: Article

References (97)

1. Alden, Philip M., Jr. 1983. "A No-Cost Way to Provide Dependent Care Benefits." Pension World, May, pp. 31-32.
2. Allison, Paul D. 1982. "Discrete-Time Methods for the Analysis of Event Histories." Sociological Methodology 13:61-98.
3. _. 1984. Event History Analysis. Beverly Hills, Calif.: Sage Publications.
4. _. 1995. Survival Analysis Using the SAS System: A Practical Guide. Cary, N.C.: SAS Institute.
5. Auerbach, Judith D. 1988. In the Business of Childcare: Employers' Initiatives and Working Women. New York: Praeger.
6. Barringer, Melissa W., and George T. Milkovich. 1998. "A Theoretical Exploration of the Adoption and Design of Flexible Benefit Plans: A Case of Human Resource Innovation." Academy of Management Review 23 (2): 305-25.
7. Beam, Burton T., Jr., and John J. McFadden. 1996. Employee Benefits, 4th ed. Dearborn, Mich.: Dearborn Financial Publishing.
8. Birnbaum, Jeffrey, and Alan Murray. 1987. Showdown at Gucci Gulch: Lawmakers, Lobbyists, and the Unlikely Triumph of Tax Reform. New York: Random House.
9. Business Week. 1981. "Child Care Grows as a Benefit." December 21, pp. 60, 63.
10. Cohen, Philip N., and Suzanne M. Blanchi. 1999. "Marriage, Children, and Women's Employment: What Do We Know?" Monthly Labor Review December: 22-32.
11. Congressional Record. 1981. 97th Cong., 1st sess. Vol. 127, pt. 13, pp. 16439-17919.
12. Cornfield, Daniel B. 1990. "Labor Unions, Corporations, and Families: Institutional Competition in the Provision of Social Welfare." Marriage and Family Review 15:37-57.
13. Cornfield, Daniel B., and Melinda D. Kane. 1998. "Gender Segmentation, Union Decline, and Women Workers: Changes in the AFL-CIO Policy Agenda, 1955-1993." Paper presented at the American Sociological Association meetings, San Francisco, August.
14. Deitch, Cynthia H., and Matt L. Huffman. 2001. "Family Responsive Benefits and the Two-Tiered Labor Market." Pp. 103-30 in Work and Family: Today's Vision, Tomorrow's Realities, edited by Rosanna Hertz and Nancy Marshall. Berkeley and Los Angeles: University of California Press.
15. DiMaggio, Paul J., and Walter W. Powell. 1983. "The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields." American Sociological Review 48:147-60.
16. Dobbin, Frank, Lauren Edelman, John W. Meyer, W. Richard Scott, and Ann Swidler. 1988. "The Expansion of Due Process in Organizations." Pp. 71-98 in Institutional Patterns and Organizations, edited by Lynne G. Zucker. Cambridge, Mass.: Ballinger.
17. Dobbin, Frank, and John R. Sutton. 1998. "The Strength of a Weak State: The Rights Revolution and the Rise of Human Resources Management Divisions." American Journal of Sociology 104 (2): 441-76.
18. Dobbin, Frank, John R. Sutton, John W. Meyer, and W. Richard Scott. 1993. "Equal Opportunity Law and the Construction of Internal Labor Markets." American Journal of Sociology 99 (2): 396-427.
19. Dulk, Laura den, and Suzan Lewis. 2000. "Work-Family Arrangements in the U.K. and the Netherlands: The Role of Employers in Different Welfare State Contexts." Paper presented at "Work and Family: Expanding the Horizons" conference, March 3-4.
20. Edelman, Lauren B. 1990. "Legal Environments and Organizational Governance: The Expansion of Due Process in the American Workplace." American Journal of Sociology 95 (6): 1401-40.
21. _. 1992. "Legal Ambiguity and Symbolic Structures: Organizational Mediation of Civil Rights Law." American Journal of Sociology 97 (6): 1531-76.
22. _. 2001. "Legality and the Endogeneity of Law." Paper presented at the American Sociological Association, Anaheim, Calif., August.
23. Edelman, Lauren B., Steven E. Abraham, and Howard S. Erlanger. 1992. "Professional Construction of Law: The Inflated Threat of Wrongful Discharge." Law and Society Review 26 (1): 47-83.
24. Edelman, Lauren B., Howard S. Erlanger, and John Lande. 1993. "Internal Dispute Resolution: The Transformation of Civil Rights in the Workplace." Law and Society Review 27 (3): 497-534.
25. Edelman, Lauren B., Sally Riggs Fuller, and Iona Mara-Drita. 2001. "Diversity Rhetoric and the Managerialization of Law." American Journal of Sociology 106: 1589-1641.
26. Edelman, Lauren B., and Stephen M. Petterson. 1999. "Symbols and Substance in Organizational Response to Civil Rights Law." Research in Stratification and Mobility 17:107-35.
27. Edelman, Lauren B., Christopher Uggen, and Howard S. Erlanger. 1999. "The Endogeneity of Legal Regulation: Grievance Procedures as Rational Myth." American Journal of Sociology 105:406-54.
28. Eisner, Marc Allen. 2000. Regulatory Politics in Transition, 2d ed. Baltimore: Johns Hopkins University Press.
29. Employee Benefit Plan Review. 1982. "1981 Tax Code Changes Might Allow Employers to Provide Low-Cost Benefits for Child Care." 36 (9): 36-40.
30. Friedman, Dana E. 1983. "The Challenge of Employer-Supported Child Care: Meeting Parent Needs." Urbana, Ill.: ERIC Clearinghouse on Elementary and Early Childhood Education.
31. Galinsky, Ellen, and James T. Bond. 1998. The 1998 Business Work-Life Study. New York: Families and Work Institute.
32. Geisel, Jerry. 1984. "Most Firms Will Keep FSAs Despite Crippling IRS Rules." Business Insurance, August 20, pp. 1, 80.
33. Glass, Jennifer, and Tetsushi Fujimoto. 1995. "Employer Characteristics and the Provision of Family Responsive Policies." Work and Occupations 22 (4): 380-411.
34. Goodstein, Jerry. 1994. "Institutional Pressures and Strategic Responsiveness: Employer Involvement in Work-Family Issues." Academy of Management Journal 37 (2): 350-82.
35. Gottschalk, Marie. 2000. The Shadow Welfare State: Labor, Business, and the Politics of Health Care in the United States. Ithaca, N.Y.: Cornell University Press.
36. Guthrie, Doug, and Louise Marie Roth. 1999. "The State, Courts, and Maternity Policies in U.S. Organizations: Specifying Institutional Mechanisms." American Sociological Review 64:41-63.
37. Harris, Kathleen Mullan. 1996. "Life after Welfare: Women, Work, and Repeat Dependency." American Sociological Review 61:407-26.
38. Hawkins, Keith. 1984. Environment and Enforcement: Regulation and the Social Definition of Pollution. New York: Oxford University Press.
39. Hewitt Associates. 2001. "Innovation." http://was4.hewitt.com/hewitt/about/history/orgphilinnv/his-innov.htm (accessed January 9, 2001).
40. Hoover's Directory of Human Resources Executives. 1996. Austin, Tex.: Reference Press.
41. Howard, Christopher. 1997. The Hidden Welfare State: Tax Expenditures and Social Policy in the United States. Princeton, N.J.: Princeton University Press.
42. Ingram, Paul, and Tal Simmons. 1995. "Institutional and Resource Dependence Determinants of Responsiveness to Work-Family Issues." Academy of Management Journal 38 (5): 350-82.
43. IRS (Internal Revenue Service). 1973. Revenue Ruling 73-348. Cumulative Bulletin, 1973-2, p. 31.
44. _. 1984a. News Release. February 10, IR-84-22.
45. _. 1984b. Announcement 84-24. March 5, 1984-10 Internal Revenue Bulletin 39.
46. _. 2003. May 2 correspondence from Symeria R. Rascoe, disclosure program analyst, regarding the author's Freedom of Information Act request.
47. Jaffee, Jonathon, and John Freeman. 2002. "Institutional Change in Real-Time: The Development of Employee Stock Options for German Venture Capital." Advances in Strategic Management 19:219-46.
48. Jenkins, Stephen P. 2003. Lessons 3 and 6 and Lecture Notes from EC 968. Survival Analysis with Stata. http://www.iser.essex.ac.uk/teaching/stephenj/ec968/index.php (accessed June 10, 2003).
49. Jensen, Michael C., and William H. Meckling. 1976. "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure." Journal of Financial Economics 3:305-60.
50. Kahn, Alfred J., and Sheila B. Kamerman. 1987. Child Care: Facing the Hard Choices. Dover, Mass.: Auburn Publishing.
51. Kalbfleisch, John D., and Ross L. Prentice. 1980. The Statistical Analysis of Failure Time Data. New York: Wiley.
52. Kalleberg, Arne L., and Mark Van Buren. 1996. "Is Bigger Better? Explaining the Relationship between Organization Size and Job Rewards." American Sociological Review 41 (1): 47-66.
53. Kamerman, Sheila B., and Alfred J. Kahn. 1987. The Responsive Workplace:Employers and a Changing Labor Force. New York: Columbia University Press.
54. _. 1997. Family Change and Family Policies in Great Britain, Canada, New Zealand, and the United States. Oxford: Clarendon Press.
55. Kelly, Erin. 1999. "Theorizing Corporate Family Policies: How Advocates Built 'the Business Case' for 'Family-Friendly' Policies." Research in the Sociology of Work 7:167-202.
56. Kelly, Erin, and Frank Dobbin. 1999. "Civil Rights Law at Work: Sex Discrimination and the Rise of Maternity Leave Policies." American Journal of Sociology 105 (2): 455-92.
57. Kelly, Erin, and Alexandra Kalev. 2002. "Flexible Formalization and Limited Legalization: Managing Flexible Work Arrangements in U.S. Organizations." Paper presented at the American Sociological Association, Chicago, August.
58. Kemsley, Deen. 1998. "The Effects of Taxes on Production Location." Journal of Accounting Research 36:321-41.
59. Kirschten, Dick. 1981. "Reagan's Approach to Women's Issues - Let Them Simmer on the Back Burner." National Journal 13 (21): 926.
60. Knoke, David. 1996. "Cui Bono? Employee Benefit Packages." Pp. 232-53 in Organizations in America, edited by Arne L. Kalleberg, David Knoke, Peter V. Marsden, and Joe L. Spaeth. Thousand Oaks, Calif.: Sage Publications.
61. Koppelman, Jane. 2002. "Federal Child Care Funding For Low-Income Families." National Health Policy Forum, issue brief no. 780. Washington, D.C.: George Washington University.
62. LeRoux, Margaret. 1981. "Tax Break Makes Child Care Benefits More Attractive." Business Insurance, pp. 3, 24.
63. Martin, Cathie J. 1991. Shifting the Burden: The Struggle over Growth and Corporate Taxation. Chicago: University of Chicago Press.
64. _. 2000. Stuck in Neutral: Business and the Politics of Human Capital Investment Policy. Princeton, N.J.: Princeton University Press.
65. Michel, Sonya. 1997. "Tale of Two States: Race, Gender, and Public/Private Welfare Provision in Postwar America." Yale Journal of Law and Feminism 9:123.
66. _. 1999. Children's Interests/Mothers' Rights: The Shaping of America's Childcare Policy. New Haven, Conn.: Yale University Press.
67. Mitnick, Barry M. 1980. The Political Economy of Regulation. New York: Columbia University Press.
68. Nantell, Sharon C. 1997. "The Tax Paradigm of Childcare: Shifting Attitudes toward a Private/Parental/Public Alliance." Marquette Law Review 80:879.
69. National Child Care Information Center. 2002a. "Employer Toolkit Template: Tax Benefits for Employers." http://nccic.org/ccpartnerships/toolkit/pulout1.html (accessed April 24, 2002).
70. _. 2002b. "Reauthorization of TANF and Child Care." http://nccic.org/faqs/reauthtanf.html (accessed September 24, 2002).
71. Nelson, John R., Jr., and Wendy E. Warring. 1982. "The Childcare Tax Deduction/Credit." Pp. 206-65 in Making Policies for Children: A Study of the Federal Process, edited by Cheryl D. Hayes. Washington, D.C.: National Academy Press.
72. Neuberger, Zoe. 2002. "States Are Already Cutting Child Care and TANF-Funded Programs." Center on Budget and Policy Priorities. http://www.cbpp.org/tanfseries.htm (accessed September 24, 2002).
73. Oliver, Christine. 1991. "Strategic Responses to Institutional Processes." Academy of Management Review 16:145-79.
74. Osterman, Paul. 1995. "Work/Family Programs and the Employment Relationship." Administrative Science Quarterly 40:681-700.
75. Pedriana, Nicholas, and Robin Stryker. 1997. "Political Culture Wars 1960s Style: Equal Employment Opportunity - Affirmative Action Law and the Philadelphia Plan." American Journal of Sociology 103:633-91.
76. Raabe, William A., Gerald E. Whittenburg, John C. Bost, and Debra L. Sanders. 2000. West's Federal Tax Research, 5th ed. Cincinnati: South-Western College Publishing.
77. Rodriguez, German. 2003. "Survival Analysis," chap. 7 from WWS 509: Generalized Linear Models, http://data.princeton.edu/wws509/notes/c7.pdf (accessed June 10, 2003).
78. Schneiberg, Marc, and Tim Bartley. 2001. "Regulating American Industries: Markets, Politics, and the Institutional Determinants of Fire Insurance Regulation." American Journal of Sociology 107:101-46.
79. Selznick, Philip. 1969. Law, Society, and Industrial Justice. New York: Russell Sage.
80. Seyler, Dian L., Pamela A. Monroe, and James C. Garand. 1995. "Balancing Work and Family: The Role of Employer-Supported Childcare Benefits." Journal of Family Issues 16 (2): 170-93.
81. Shultz, Paul T., and James P. Klein. 1982. "Current Developments in Employee Benefits." Employee Relations Law Journal 7 (4): 667-71.
82. South, Scott J. 2001. "Time-Dependent Effects of Wives' Employment on Marital Dissolution." American Sociological Review 66:226-45.
83. Spain, Daphne, and Suzanne M. Blanchi. 1996. Balancing Act: Motherhood, Marriage, and Employment among American Women. New York: Russell Sage Foundation.
84. Stevens, Beth. 1988. "Blurring the Boundaries: How the Federal Government Has Influenced Welfare Benefits in the Private Sector." Pp. 123-48 in The Politics of Social Policy in the US, edited by Margaret Weir, Ann Orloff, and Theda Skocpol. Princeton, N.J.: Princeton University Press.
85. Stinchcombe, Arthur. 1965. "Social Structure and Organization. " Pp. 142-93 in Handbook of Industrial Organization, edited by James G. March. Chicago: Rand McNally.
86. Stryker, Robin. 1994. "Rules, Resources, and Legitimacy Processes: Some Implications for Social Conflict, Order, and Change." American Journal of Sociology 99:847-910.
87. Sueyoshi, Glenn T. 1995. "A Class of Binary Response Models for Grouped Duration Date." Journal of Applied Econometrics 10:411-31.
88. Sutton, John R., and Frank Dobbin. 1996. "The Two Faces of Governance: Responses to Legal Uncertainty in U.S. Firms, 1955 to 1985." American Sociological Review 61:794-811.
89. Sutton, John R., Frank Dobbin, John W. Meyer, and W. Richard Scott. 1994. "The Legalization of the Workplace." American Journal of Sociology 99:944-71.
90. Sweeney, Megan M. 2002. "Two Decades of Family Change: The Shifting Economic Foundations of Marriage." American Sociological Review 67:132-47.
91. Swidler, Ann. 1986. "Culture in Action." American Sociological Review 51:273-86.
92. Tuma, Nancy Brandon, and Michael T. Hannan. 1978. "Approaches to the Censoring Problem in Analysis of Event Histories." Sociological Methodology 10:209-40.
93. U.S. Bureau of National Affairs. 1984. Employers and Childcare: Development of a New Employee Benefit. Washington, D.C.: Bureau of National Affairs.
94. U.S. Department of Labor. Women's Bureau. 1982. Employers and Child Care: Providing Services through the Workplace. Washington, D.C.: Government Publishing Office.
95. U.S. House Committee on Ways and Means. 1996. 104st Congress, 2d sess. Background Material and Data on Major Programs within the Jurisdiction of the Committee on Ways and Means. Washington, D.C.: Government Publications Office.
96. Witowski, Kristine M. 1999. "Becoming Family-Friendly: Work-Family Program Innovation among the Largest U.S. Corporations." Research in the Sociology of Work 7:203-32.
97. Zylan, Yvonne. 2000. "Maternalism Redefined: Gender, the State, and the Politics of Day Care, 1945-1962." Gender and Society 14 (5): 608-29.