> Usually, the justification is 'family-friendliness' or for the benefit of the child. In that case, there is no justification for a phase out Family-friendlin

> Usually, the justification is 'family-friendliness' or for the benefit of the child. In that case, there is no justification for a phase out Family-friendliness absolutely is a policy goal that encourages people to have children, but any such policy has a target population and also has limits. The objective of these policies is usually to assist median income and median sized families, not outliers. An example of this today is the Child and Dependent Care Assistance Plan (DCAP) [1] which parents in the US use to pay for childcare with pre-tax dollars. This benefit is restricted to around $5,000 a year, regardless of how many children you have. It also cannot be claimed unless all parents are either employed or are full-time students. [1] https://www.irs.gov/publications/p503 https://www.irs.gov/publications/p503