Not taking tax off someone to then pay back to them as a benefit has merit.
I think Farage spoke about everyone's tax potentially starting at £20,000 but seems to have backtracked due to the state of the current economy due to Reeves' diabolicial anti-business policies.
I understand that having children is expensive and I also understand that children are our future society and taxpayers. I also understand that creating a family is something very many people wish to do. Saying that this is women being used as "cattle" is offensive and sounds akin to some of the abuse I've read from trans activists who demean women to a costume and breeding purposes (ie only seem useful for surrogacy). I note the Labour women having kittens about this (joke) are the ones that also say TWAW.
If someone decides not to have children, then other people's children will be the ones doing the jobs around them and supporting society as they age. Those children will also be the ones shaping future government policy. The world carries on whether a childless person has children or not and that childless person will benefit from other people's children (society) without having incurred the costs of raising children themselves.
There has been huge public discourse about climate change and people in the press saying their own decision not to have children was affected by worries around climate change. Public discourse has negatively affected people wishing to have larger families (even those that can afford it being described as selfish/negative to the planet etc). So there is a place for discussion about future demographics after years of the opposite being thrust upon us.
Goodwin's essay was written 18 months prior to becoming a candidate for Reform. Yes all candidates and MPs will have their own opinions, that doesn't mean it is party policy and that applies to any political party.
To extrapolate from this the concept of starting tax at £25,000 for people with children could result in women performing fertility tests is beyond daft.
All taxes may eventually shape behaviour, not FORCE behaviour. The current financial situation of houses being out of reach of young people is entirely down to government policies over the last 30 years.
From what I can see, a lot of people in their 30's would like children but are renting/feel like they can't afford to have children. This generation are also impacted by the awful unversity loan scams (Mandelson no less was driving this whole system of indebtedness for our young people). His links to financial misconduct in office might lead to some review on university debt/interest rates for students and who is really benefitting?
My children are grown and I didn't get child benefit after Cameron changed the policy of everyone with children automatically receiving it (had to be paid back via husband's tax). I don't think I've ever extrapoloated any crazy theories from that particular government policy. Labour are looking very silly and their activists are currently sounding hysterical.