Sure, the law accounts for medical problems in both parties. That’s just pedantic though.

There is no medical problem and there is no other party; as a man, I'm not capable of making children, no matter how much of a tax penalty you apply to me.

It applies to families obviously. Like the tax code for the one child policy, there’s precedent for this.

Well, if you want less family formation, then taxing it seems like a good start, but I think contrary to the goal here being discussed here.

I've kind of been down this thread a bit and I think heavy taxes on birth control might be the intervention that a pro-natalist authoritarian government might go for. Reading the article, it does sound like China is trying to tweak these levers. But at the end of the day, if you don't have a society that women are interested in raising children in, then I think it's just going to be very difficult.