Between parent and child, I'm against it. Our emotional relationship to our parents is so complex, and in addition to potential psychological damage, the parent-child relationship will be difficult thereafter.
Between consenting sisters, brothers and cousins of a similar, preferably mature, age - I would be more open to discussion. The more distant the relative, the better. My own instinctive answer is a huge "NO!", and I think the reason for that is both biologically innate (pheromones) and socially conditioned.
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