From Demos:

Reihan Salam has a piece at Slate in which he advocates creating a tax system in which people with children pay lower rates than people without children. This would be in addition to keeping the existing child-related tax credits and personal exemptions, as well as adding a brand new $2500 child tax credit. He fashions his dual-track taxing system as a way of making Republican Mike Lee’s plan to increase tax benefits to parents deficit neutral.

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