"As United States taxpayers know, income tax laws have long implicitly encouraged marriage and childbearing...Such a pronatalist bias of course is no longer appropriate. In countries that are affluent enough for the majority of citizens to pay taxes, tax laws could be adjusted to favor (instead of penalize) single people, working wives, and small families. Other tax measures might also include high marriage fees, taxes on luxury baby goods and toys, and removal of family allowances where they exist. Other possibilities include the limitation of maternal or educational benefits to two children per family."