All children are not equal under the federal income tax. The enormous variation in the tax consequences attributable to children suggest a need to evaluate how the income tax adjusts for for family relationships. This article is a comprehensive review of the various ways the Code might adjust tax liabilities to reflect differences in family responsibilities. It begins with a description of current tax benefits to families, some examples of how those benefits work in different situations and a review of proposals for reform.
Lawrence A. Zelenak, Children and the Income Tax, 49 Tax Law Review 349-418 (1993)