Read the article, this is not a tax on all child support, this is only a $25 fee on those receiving over $500 per year through the FEDERAL child support enforcement system. For those who are paying and receiving outside that system, including those working within state systems of collection, this doesn't apply. And the term "luxury" is not used in the law, its just some incendiary language designed to get people to buy a magazine or look at a website.
For those who utilize the Federal Government to rectify their bad choices of people to procreate with, it makes sense to charge something for it. If I make a bad choice as to who to do business with, and I want the might of a governmental collection system to make me whole again, I still have to pony up court costs to file suit. And they're way more than $25, and there's no guarantee that I'm gonna collect, even if I'm found to be in the right.
Here's the thing - if "ex Mr. Wonderful" is paying on time (without problems), the State doesn't help collect and the $25 fee never applies. It's really that easy.
The state stepped in because there were so many deadbeats. And yeah, if a woman makes a bad decision on her choice of men - the $25 fee is more than fair.
Too bad the state can't publish a list of the deadbeats so other women can avoid them - seems that would be worth an extra $5...