Debating Taxes and the Family – NYTimes.com

Debating Taxes and the Family – NYTimes.com.

January 9, 2012, 3:17 pm

Debating Taxes and the Family

by Ross Douthat

I’ve praised Rick Santorum’s tentative steps toward a pro-family tax agenda. Others on the right are less impressed.

[…]

Families who either benefited from an expanded personal deduction for children or applied an expanded tax credit against their income and payroll taxes would no more be “dependent for [their] existence on the federal government” than an investor who benefited from the differential treatment that the tax code gives to income from capital gains, or a business that benefited from a reduction in the corporate tax rate, or an heir who benefited from the abolition of the estate tax.

[…]

[The] claim that a more family-friendly tax code would benefit “only Americans fortunate enough to have a child” falls into the trap (common to analysts on the right and left alike) of treating children as a kind of consumption good, rather than as American citizens with interests of their own.

[…]

Read the full story here: The New York Times

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