Low-income taxpayers are politically unpopular these days. Last summer's child tax rebates were not sent to 12 million low-income families and beginning this year, low-income taxpayers will have to prove their eligibility for tax benefits before receiving them. This Article argues that...

Because the tax savings of having a child are realized only if the birth takes place before midnight, January 1, the incentives for the "marginal" birth are substantial. Using a sample of children from the National Longitudinal Survey of Youth, we find that the probability that a child is born...