Playing Devil's Advocate for a second, Ann does have something resembling a point. I'm...not too partial towards giving tax breaks to those who reproduce; or, at the very least, those who reproduce past two children. We're going to start feeling the weight of horrific overpopulation, likely in my lifetime, unless we do SOMETHING to either a) teach people to be more responsible (and make taking such responsibility easier) or b) disincentivise people from reproduction beyond replacement rate. The more people we have, the more mouths we have to feed, and having a child is pretty much the single most environmentally unfriendly thing one can do.