This is a preview of a premium article. Subscribe or Log In to gain access.

Governments spend a tremendous amount of energy and money on tax policies related to children. To some extent, this attention may reflect a raw political calculation about who is most likely to vote and what kind of election promise will appear most tantalizing to the targeted voters. However, there is also a strong public policy case for child-focused tax measures. In the case of children, the instincts of politics and policy are broadly aligned.

Subscribe or Log In to read more.