Thus says the Lord (Yahweh), “Do not learn the way of the nations, And do not be terrified by the signs of the heavens Although the nations are terrified by them; Jer 10:2 (NASB)
Halloween is a pagan festival and should not be observed by Christians. Many of the things you read on this site are arguments against pagan practices that have been syncretized into Christianity. Halloween is unique in that it has never pretended to be something that it is not. It is an evil day, created by an evil force, and practiced in an evil way. There is no redeeming value in this holiday whatsoever for a Christian. In fact, many mainstream Christian churches are stopping the practice and holding alternate functions to give families something else to do on this night. Satan must be laughing hysterically at the Christians who keep his holiday.
These denominations who substitute Halloween with a substitute, a.k.a. Harvest Day, isn’t that still toying with the pagan holiday?
It’s too close to the real thing in my experience. We went to one and the kids still dressed in costumes, played in bounce houses, and got candy. Hardly not Hallloween. That said, it’s probably a good idea to find something to distract the little ones on that night rather than trying to ignore what’s goine on outside.