Whether or not it is an "integral societal good" depends on the child's upbringing and its eventual contribution to society, neither of which are guaranteed to

Whether or not it is an "integral societal good" depends on the child's upbringing and its eventual contribution to society, neither of which are guaranteed to be positive. In fact, by doing this, you would be encouraging more people (including ones who are ill suited) to raise children merely to pay less taxes, and consequently have more numbers, but less utility.