Having a child makes you strong and gives you chutzpah. It relaxed my attitude to the job my center of focus shifted which I think is very helpful because even if you're not a very indulgent actor you spend a lot of time thinking about yourself. I don't think that is particularly healthy.
The precise point at which a tax deduction becomes a 'loophole' or a tax incentive becomes a 'subsidy for special interests' is one of the great mysteries of politics.