Child Support and Wage Garnishment
No, child support enforcement cannot garnish your wages no matter what last name your wife uses. You are not the obligor.
However, the reason your income tax refund is garnished is due to your filing a joint tax return with your wife.
Unfortunately, although it is your wife’s debt, since she is a designated recipient of the tax refund, the entire amount gets taken regardless of your also being a recipient of the refund.
In order to protect yourself, you would need to file a separate tax return.