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> According to calculations by the presidency, an average Polish family is expected to be around 1,000 zloty (€235) per month better off thanks to the new tax break.

Interesting to see if this incentive is sufficient to convince those with less than two children to get to two. €2820/year seems...insufficient to move the needle.

In the US, if you are married with two kids, your first $70k is zero tax at the federal level.

The truth is that falling birth rates aren't about direct financial costs -- its about opportunity costs. The opportunity to do things that you frankly just lose the freedom to do when you become a mother or father. And lowering tax rates doesn't really solve that problem.