[Kellis91789]

In place of paying x amount of taxes to pay for the common defense and general welfare, parents make a non-monetary contribution to the general welfare of much greater value by bearing and raising children.

And here I was, thinking that parents raised a family because they wanted to. Are you saying that the parents are not already fairly compensated by the joy of having children and the hope that they'll be cared for in their old age ?

As for the theory that only low income immigrants would have children in the US if you took away the child credits and deductions, that strains credibility. Those credits and deductions are obviously much more valuble to the low income immigrant than to higher income, higher skilled workers. Between Child Credits, income tax deductions, and EITC, it might actually be possible for an extra child to cost that low income worker NOTHING -- with the tax benefits paying for food and clothing. Is that what we really want ?

[Kellis91789]

FYI, I just checked the current figures for what our great welfare state offers to young single women to encourage them to become young single mothers.

Income Tax Deduction = $3,200 per child x 10% tax rate = $320/yr
Child Tax Credit = $1,000/yr
EITC (for $15,000 income) = $2,662/yr
Food Stamp benefit = $2,292/yr

Total incentive for a single working mother to have a kid = $6,274.

There are probably dozens of other welfare programs that would add to this "encouragement."