So I was childless (not completely by choice) until the “happy accident” came along at 40. Part of it was waiting until we bought a house, because I’m Texan enough to have internalized that responsible people don’t have children before they own property (I don’t believe that for others, but I was never quite able to let it go for myself, much like my personal feelings about other social issues)

Punitive taxes on the childless would just ensure that the ones waiting for prudential reasons (savings, home ownership) would be even less likely to take the plunge.