HOW THE IRS HURTS MOTHERS, is the actual title of this. While the author's motivation is for women to stay or get back into the workforce, I think this is an important issue because many women don't have the range of choices that they ideally could.
For most mothers, the idea of working beyond the home front is an "all or nothing" idea. Between the cost of childcare and the meager wages available in part time positions, college educated women either have to decide to get a "good" job which means high pay and an absurd work schedule or not work. And really, its incredibly discriminatory that childcare costs aren't a business expense. I found these things out the "hard" way when I became self-employed.
I have an amazing working husband and I am the childcare provider. But, my long term financial security entirely rests on him. That's fine for us because I trust him (and God :)) 100%. But that's an awfully precarious situation for society as a whole with a 50% divorce rate!
Ideally (in my perspective), a parent should have the largest burden of raising children but, if college educated, still have some outlet for staying "credible" in their field. There aren't many professions where this is possible. I have friends who are registered nurses and can be per diem at a hospital and only work occasionally. And I know a few pharmacists who can work very part-time, but there aren't too many lines of work in which that's possible. At least where the pay being brought in makes it worthwhile to juggle the duality of work and family.
I'd really love to hear from moms in every generation on this. Is your current lifestyle/work situation dictated by the economics of childcare costs and absurd (salaried) work schedules?