How about you tax the husbands less and let the women take care of their kids?
I would imagine self interest comes into play. Mortgage forgiveness would make more sense to be beneficial to the man as well, but it is extremely front loaded because the kids could be born within 3-8 years. By promising income tax forgiveness spreads the program "cost" over a lifetime which can be mitigated through inflation rather than enhanced by it, unless the woman managed to have 4 kids then still attains a career of such demand the wages track above inflation.
Women can't have careers and more than like 2 children at the same time.
All the more reason to appeal to sophistry and say they won't have to pay income tax?
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