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The policy of treating minors as incapable of committing crimes does not necessarily reflect modern sensibilities.
Thus, if the rationale of the excuse is that children below a certain age lack the capacity to form the mens rea of an offense, this may no longer be a sustainable argument.
Indeed, given the different speeds at which people may develop both physically and intellectually, any form of explicit age limit may be arbitrary and irrational.
Yet, the sense that children do not deserve to be exposed to criminal punishment in the same way as adults remains strong.
Children have not had experience of life, nor do they have the same mental and intellectual capacities as adults.
Hence, it might be considered unfair to treat young children in the same way as adults.

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