So what you’re advocating is a system that allows women who already use the loopholes to pay less tax, to pay less tax by having another baby? And you’re assuming that no educated women earn less, and don’t care about them having children. So what we end up with, in your fantasy system, is the well off women benefiting, maybe having more kids (which to be honest they could afford anyway), while less wealthy women dictated women are still priced out. Possibly even more so, depending on how the scheme was built. So we can have loads of kids born to (to use your example) corporate lawyers, but not to scientists, nurses, teachers, social workers, academics. And less educated people (or truthfully less well off people) are even less able to have kids, or more kids, despite the essential roles they also fulfil in our society, so we’ll still have to import people to work in the care sector, for example.
How is any of that an overall good?
ETA There’s absolutely no world at all in which I’d agree with you, I am well paid in a different sector and have a second income, so this isn’t some envy of the rich. I base my views on the evidence, not half arsed thoughts about what would be best for me and my own family.