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That's certainly possible, and unintended consequences are always a risk when trying to manipulate behavior via the tax code.



I don't think that such results qualify as unintended consequences. I somehow ended up attending a meeting at Treasury on some existing tax credit program. Other than me, everyone attending seemed to be some sort of insider and nearly everyone seemed to know each other.

So, to my way of thinking, an unintended consequence would be some no-name schmuck being the one to systematize and beat the known quantities at the game. (IMHO)




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