One's income must be of certain levels to take advantage of multiple child decuctions. You can only deduct to the point of zero tax. Deductions beyond zero tax do nothing for you and provide no encouragements for anything. The people referred to in this article clearly do not have the income level where they would benefit from multiple child deductions.
Contrary to the point of the article, we DO want to engourage larger families for those families that can afford to be larger.
Excellent point. For all the article's talk about giving oversized deductions for children beyond the first it fails to realize that many of these go unclaimed.
Oh to have a flat tax. The liberals would hate it of course because it show average man just how much money the government steals.