Throughout the second half of the twentieth century, the dominant pattern in countries desiring to supplement the
incomes of families with children or, as it is sometimes described, in equalizing the financial burden of those with
and those without children, have been child or family allowances - cash benefits based on the presence and
number of children in a family. Tax benefits, both credits and allowances targeted on children or families with
children have emerged as a parallel strategy, and in recent years the line between the two systems have become
increasingly fudged. Ultimately, the issue is how much reaches families with children. Given its child poverty
rates and evidence of deprivation, the United States might want to consider enriching its package.