The last thing we need is a tax on children in societies with sub-replacement fertility. A world without growth is a terrible place. (Before you object: yes, economic growth isn't the same as population growth. But to get economic growth with a declining population, you need productivity to grow faster than the population declines, and we're already having trouble keeping productivity growth up.)
http://www.nytimes.com/2015/12/02/business/economy/imagining...