That seems unfair to me. Why should singles and childless people subsidise people with children?
My point was mainly that that kind of first tier city would attract those kind of people, not specifically that they should be targeted.
If you lived in a 2nd tier zone you shouldn't pay extra in taxes even if you're childless.
But specifically to your question, I do think that it's fair that childless people should pay more taxes, because having a stable population is a requirement for a stable society and single/childless people aren't doing their part.
That duty can be offloaded to parents with more children, but they should be compensated for that.
You can frame it whatever you want -- they pay more taxes, parents pay less taxes, parents get tax rebates, parents get higher UBI per child, the outcome is the same.
I do think that first tier cities leach and profit from the work of the parents, educators of the people who migrate there (and generally the whole area -- it takes a village to raise a child), profit from exorbitant property taxes so, I think the only way to solve this curse is higher taxes (if it's required) on those areas and subsidized living in less desirable places -- provided that those 2nd tier places produce competent citizens.
children are the future of our society. even in today's system, children will be the ones paying your pension when you retire. putting that burden on parents alone is what is unfair. how would you like your pension to be measured based on the number of children you raised? maybe if you have no children you shouldn't get any pension at all?
you can't live in this society without relying on others, and they can't live without relying on you. and unless you want humanity to die out, future generations need our support.
i just checked the 401k page, and it says: a 401(k) plan is an employer-sponsored, defined-contribution, personal pension (savings) account.
so it's a pension.
but what we call it doesn't really matter. more important is the question if the payout depends on future generations paying in. in my brief search i could not tell whether the 401k is protected against that or if it even can be protected. but if it is i'll have to retract my claim. my apologies.