August 9, 2012
"Rather than campaign on a deep tax cut that would benefit high-earners, the Romney campaign might have instead championed a revenue-neutral tax reform that cut taxes dramatically on families with children while effectively raising them on childless high-earners.
In effect, this would recognize that parents are making a significant investment in America’s economic future and that this investment should be treated favorably. This idea has been championed by conservative policy entrepreneurs such as Ramesh Ponnuru of National Review and Robert Stein, a veteran of George W. Bush’s Treasury Department, yet it has met with fierce resistance from The Wall Street Journal editorial board, which sees it as an unjustifiable tax giveaway that is an unhelpful distraction from the need to cut marginal tax rates.
In choosing to embrace the Journal’s view, Romney may have sacrificed an opportunity to connect with cash-strapped middle class parents, including many independents and Democrats."

Why Mitt Romney is losing - CNN.com