I think ajross hits the nail on the head here. These people are all very well off, comparatively speaking and they're complaining because their kids can't go to private colleges costing $40+K/year.<p>I think the only really valid point the article makes is about the unpredictability of these tax credits. Look at the graph for marginal tax rate for a single parent - it is sort of progressive but the rates are all over the map, rising and falling as income goes up.<p>I'm a strong advocate for progressive taxation as I believe it is essential for fairness but I also think the tax system should be simplified and the number of deductions and credits reduced. Ideally, the IRS would send me a bill at the end of the year and that'd be that.