If we use a tax to pay for the child care, then depending upon how the tax is structured it could be that an increase tax on Jane (either directly, or on the partner in the relationship who is working) can make it so that it makes more economical sense for Jane to work and use the subsidized child care. Just like today the opposite often happens (child care costs so much that the lower earning parent can have a hard time justify having a job). I think it is possible to find a balance but we haven't managed to do so yet and I wouldn't bet on it anytime soon.