It's always women being pitted against each other.
There's no indication in the article that a tax would be only a tax on women (and how would that work in practice, would transwomen be taxed? Could women say they identify as men to get out of being taxed?) but penalising men for not having impregnated a woman has far more severe consequences than penalising women.
If this actually happened, it would essentially incentivise rape and reproductive control. We already live in a rape culture; this will legitimise and reward marital rape and forced pregnancy (which is already a known part of domestic violence).
And will it only affect married couples? Do people have to be actively raising their children to avoid tax, or is it simply the act of procreation that counts? If single men are taxed for not having knocked someone up, what on earth will that result in - men desperately trying to knock up the first random woman they see in a ONS then run off to avoid being taxed?