The legal answer is that you can't discriminate against the upper crust by denying them a tax break you give to the lower. Just like you can't discriminate against the childless by denying them what goes to families. The other answer is that shopping is our entertainment. I've been asked how parenthood has changed me. I worry about it not just because when I spend for myself I take away from what my child might need, but because I have to teach her that gratifying her every urge at the moment she is seized by it is no way to live.
Malls are like circuses.
Something always catches your eye. The difference is, you can't take the lion home. You can take the suit. At Casual Corner, Jane Elliot observed that it has taken three years for the tax-free week to catch on. They had to learn to make the pitch that it isn't just for kids.