Should the well‐off benefit from fiscal resources if they choose to have children? Professor Michael Beenstock of the City University Business School argues that they should not. Child Benefit, in common with other fiscal subventions, should be limited to families in most need. Dr lvy Papps in the last issue argued the case for selectivity in Child Benefit. Professor Beenstock's proposal represents a radical departure from the present arrangements under which Child Benefit is universal, regardless of family income, and he calculates the cuts in income tax that could follow. Given the size of his family (above). Professor Beenstock is obviously more interested in economic truth than personal advantag