Suppose the child has income M, then the child will promise to buy candy from the parents if and only if
(M+S) / (P+t)>M / P (1)
==> S > t*M / P (2)
The total tax (T) collected from the child is
T = t* (M+S) / (P+t) ==> t = T* (P+t) / (M+S) (3)
Sub (3) into (2), and use the condition (1), it is easy to show that S > T
The result is, the child will consume more candy, which is partly financed by the parents.