(Commentary) Why not push for universal child care while the tax code sorts itself out? That may help parents avoid a tax headache, but it wouldn’t be the panacea some hope for. Leading voices on family policy, like Brad Wilcox at the University of Virginia, have documented the failures of universal care programs in other nations, some of which have increased childhood misbehavior and anxieties. Far better, he says, to offer parents cash payments and let them decide what the best arrangement is for their families.