Autz, I believe you are opeating under several fallacious assumptions. For one, the people who use the most govenment services are generally the ones who pay the least. Senior citizens, through Social Security and Medicare, consume more than half of the federal budget, and yet they get an extra deduction. If I remember my form correctly, the blind also get an extra deduction, and presumably they require more government services than the “unblind”. The rich require the fewest services, and yet they pay the most in taxes.
families do not necessarily require greater federal resources than other groups. Defense is second in size behind Social Security, and children are not special consumers of that spending. In fact, I’m not sure what part of the budget flows more to families and children than elsewhere. Maybe health spending? The vast majority of education funds do not come from the federal revenues; the funds primarily come from the local and state tax revenues. You could argue that since families with young children tend to spend their entire income, and are more likely to be home owners and pay property tax, which generally is for the schools (in my state, e.g., nursing homes do not pay property tax).
I think the idea behind the tax break is that families are an important part of society and need support. I’ve got 5 kids, and I always feel guilty about that deduction, but I’m keeping all the money I can! Personally, I don’t think it is possible to have a fair income tax. Why do the blind get a special deduction? What about parapalegics? The deaf? Should a paralyzed, deaf and blind guy get three deductions?