Adrastia,
Most of your annoyance seems directed at what, relatively speaking, is a fairly small potatoes benefit for parents. You write a lot about the "tax advantages" of having children.
The actual tax advantage to having kids is relatively small. The child tax credit is only about $1,000.00 per child. While this is better than nothing, it's certainly not exactly an enormous windfall for my opinion, and not worthy of the sense of injustice you seem to feel toward it.
Of course, parents can also get an additional dependant deduction for each child they have...but this isn't a policy limited to children. Heads of households can also get credit for non-child dependants such as caring for elderly relatives, disabled individuals, etc. So, if you were going to attack the depenacy deduction you are talking about a bigger issue than just kids. I'm personally of the belief that is morally right and makes economic sense for the state to give some credit to those who care for those the state would otherwise be forced to care for.
The tax benefits for parents that you talk about really seem a minor issue to me when compared to the much more massive outlays for children in the area of public assistance payments and medicare coverage spent on children. This spending far outpaces the funds "paid" to middle class families in the form of a flat child tax credit.
I feel that the fundamental flaw behind a lot of the arguments opposing family friendly policies at the work place is that the focus seems to be on who has the "moral high ground." This is just missing the point in my opinion. The focus for policy makers should be on what is in the best interest of the nation in the long term. Europe is way ahead of the U.S. on this issue it seems. Those countries have already recognized that they have to provide actual incentives and accomidations for middle class woman having children in order to ensure the long term prosperity of their nations.
This is yet another area that the American middle class is being squeezed in my opinion (in addition to stagnant wages and rising prices of health care, housing, and fuel of all kinds). The upper class doesn't face hard economic choices about whether or not they can afford to have children and if they can afford to to have one parent stay home to care for them. On the other end of the economic spectrum, state benefits actually pay enough to provide an economic incentives that it encourages poorer parents to have children and stay home to raise them. The middle class is in a relatively worse position than it has been in years in my opinion. It is becomming increasingly difficult for a middle class family to get by on a single income even if they wanted to, so there is not as much of a choice to have a parent stay home and raise the children. At work, meanwhile, there seems to be a movement that treats parents like they are wanting "special" rights if they need time off for any child-related purposes. It echos the mantra radical right-wingers used to decry equal rights for minorities for a long time.
This is even a bigger issue as, over time, the tendancy is going to be for the middle class children to become the middle class adults who keep the whole system going through their productivity. I hate to sound so cynical, but it seems increasingly like the wealthy gerenate more wealth more from collecting dividends than actually producing anything...and in any case their proportion of the population is relatively small. On the bottom end of the demographic spectrum, I'm not saying that you won't have poor children that beat the odds and make good...but the odds are against them in our society...the reality is that they increasingky will be at a comparative disadvantage in a global economy. So you're left with, as I see it, the future economic engine of our ecomony, the middle class, as being generated by the current middle class...and this middle class is not getting a great deal of incentive or help from either the government or business to generate a new generation of workers.
By the way, I don't intend to sound like I'm an advocate of some sort of economic caste system in the U.S. I'm not laying out what I WANT, just what I think is increasingly the reality in America, where upward economic mobility is much less likely than it has been since the 1930s. I've also become a bit jaded by spending a few years as an attorney in child support and human services work. At this point I would gladly, as a tax payer, be willing to pay for a mother on public assistance to stay home with her child if I could just get a promise that she would make that child a priority and make sure they got a good education and become working, law-abiding citizen as an adult. It would flat-out be a bargin because it would be cheaper than all the state has to spend on the jail time and public benefits paid out when the above things don't happen.
All I would ask in return is that the law be changed so public benefits could be forever denied to the mothers who abuse drugs and alcohol chronically while they are pregnant and they keep having children who are have severe mental and physical problems (and usually have to be wards of the state for life). It's one thing that there is no penalty, jail-wise, for this deliberate act. The fact that the state is actually paying the mothers public assistance the whole time is galling to me because I know the money was used to buy the very drugs and alcohol that crippled the children. I wouldn't even have the law apply to first time offenders. The cases I have had recently where it was a third and sixth time it had happened just left me feeling especially frustrated.
Compared to what the government will spend to pay for the decisions of those two women in the cases above, the revenue lost, per capita, due to the existance of the uniform child tax credit is a negligible amount and any indignation over it is much ado about nothing. If anything, I think the U.S. government would be wise to drastically rachet-up the tax and other incentives for middle class families thinking about children. I would predict a net gain to the country over time, as occured with all the money spent after World War II on the G.I. bill...another targeted benefit that a lot of people didn't get, but everyone paid for because we thought it was a good idea and the right thing to do as a society...
Cary Bishop