Over population is a great concern for many under-developed countries and the government takes many steps to control the uncontrolled increase of population. In many countries, government impose rules to restrict the number of children a family can have and also restricts many facilities in case a family has too many children. But imposing a tax to restrict the number of children in a family is not a feasible solution. In my opinion, other ways of controlling the population in a country should be considered rather than imposing the tax.