I heard her described as a "professional troll" before... that in ways, seems to be a lot of what she does.
I've also heard that the income tax, from long ago, rewarded families for having children with the dependency deduction, it encourages families. And furthermore, making new citizens.
So, from this conventional wisdom, she is writing a bit from the antagonistic "why should single people be punished", that has been around for a long time.