No I have not. You have conflated two separate issues: deductions for children and bracketing of tax rates. They are separate. Just because the deduction takes a payer at current rates down to zero total, does not mean that the deduction is bad policy.
Children raised by parents who never owed taxes are unlikely to support smaller government when they expect to duck out of paying for big government by shifting their tax burden just like their parents did.
I agree that most everyone should pay some tax.
I said NOTHING about bracketing of tax rates in my post to you.
My post was strictly about your suggestion that tax-PAYERS should have more children, but the article is clear about Santorum wanting to drastically increase the tax exemptions for children, thereby turning tax-PAYERS into tax-FREELOADERS.
It doesn’t matter if there are multiple tax brackets as Santorum wants or a flat single rate tax. What matters is the use of deductions to exclude huge portions of what would otherwise be taxable income. Santorum would increase the exemption to $11,000 per dependent which would quickly eliminate all tax liability for a majority of those tax-PAYER parents you talked about.