Elena,

obviously the familys with a lot of kids are using benefits that are created from the tax source, and these benefits urge them to eran as less as possible to stay in the most favourable tax brakets.

Alexandra,

Single people can also have children. Single I meant in context as not married, not having partners. Why do you think civilized country should treat people different if they are single or married or divorced? You think it is fair if student 21( not on his/her feet yet) lives with a monther and not considered part of her family? Also single people are the taxpayers, they pay more taxes then the family. :-S

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С новым годом!