Chapter 7 reviews the evidence presented in the previous chapters. It summarizes the support for my theories of fiscalization, presents an extensive discussion of alternative arguments, and explains why these other theories are wrong or cannot explain as well as my theories do the timing or the shape that fiscalization took in the US, the UK, and Canada. It concludes with a discussion of the theoretical implications of for the study of culture and political institutions and its practical implications for reform-oriented advocates interested in the politics of tax and antipoverty policies. This discussion includes a detailed blueprint for a politically viable consolidation of child-related tax benefits that would bring the US’s child poverty rate down in line with other liberal welfare regimes.