Compensating family caregivers: an analysis of tax initiatives and pension schemes.

Saint Vincent Un ivers ity, Halifax, Nova Scotia, and P am ela Fancey, M A, is an Ins titution An alyst at Mount Sain t Vincent Un ivers ity. An earlier version of th is paper w as p resented at the Pan-Am erican Con gress on Aging , San Anton io, Texas, 23 Febru ary 199 9. N.L. C happ ell, Social Support and Aging (Toron to: Butterw orths, 19 92) at 3 3. M.C. Hendrickson, “State Tax Incentives for Persons Giving Informal Care to the Elderly” (1988) Annual Supplement Health Care Financing Review 123. K. Pillemer, M . MacAd am & R. W olf, “Services to Families With Dependent Elders” (1989) 1 J. Aging & Social Pol’y 67 at 81 ; A . R iv lin & R. J. W einer, Caring For the D isabled Elderly: Who W ill Pay? (Washington, DC: Brookings Institute, 1988) at 160. Other more d irect approaches of com pensating inform al caregivers include the direct allocation of money to consum ers to enable them to purchase services (occasionally including services from informal supports), as well as a direct monetary payment to informal caregivers in order to compensate informal Compensating Family Caregivers: An Analysis of Tax Initiatives and Pension Schemes