Entitlement programs rely on people having children even as they disincentive their having children—and a payroll tax cut for parents might be a better way to address this than an increased child tax credit, as the former would lower parents’ marginal rates and thus encourage growth.
e21, July 9, 2014Our taxes and entitlements actively discourage Americans from having children (even as funding our entitlements requires them), so we need pro-family tax reform to offset this anti-parenting bias.
National Affairs, Winter 2010
Contrary to the impression given by both parties, taxes have nearly doubled over the past 50 years, and our massive deficits are simply a function of runaway spending—on everything but defense.
The Weekly Standard, January 21, 2013