The article explores how the tax system can be designed based on families' ability to raise children and income. By considering fertility as a choice influenced by personal abilities, the government can better redistribute resources. The study suggests that redistributing from low-utility households to high-utility households may be optimal, challenging the idea that more children should reduce parents' taxes. Instead, the best approach may involve a mix of child-related subsidies, income support for low-wage families, and specific taxes.